TCGA 1992
30(1)Section 79B (attribution to trustees of gains of non-resident companies) is amended as follows.
(2)In subsection (1), for “section 13” substitute “section 3 (see section 3B)”.
(3)In subsection (2), for “section 13” substitute “section 3”.
(4)In subsection (3)—
(a)for “section 13(2)” substitute “section 3”, and
(b)for “section 13(9)” substitute “section 3(7)”.
(5)In subsection (4), for “section 13(9)” substitute “section 3(7)”.