Finance Act 2018

Minor and consequential amendments

10In paragraph 8—

(a)in sub-paragraph (1) for “ceases to be” substitute “is not”,

(b)in sub-paragraph (2) for “was” substitute “is”,

(c)in sub-paragraph (3) for “its ceasing to be a higher rates transaction” substitute “the application of paragraph 3(7)”, and

(d)in sub-paragraph (4) for “its ceasing to be a higher rates transaction” substitute “the application of paragraph 3(7)”.