28In section 676 (disallowance of trading loss on change in ownership of company: company reconstructions)—
(a)in subsection (2) for the words from “section 944(3)” to “successor company)” substitute “Chapter 1 of Part 22”,
(b)in subsection (4)(a) after “45” insert “, 45A, 45B, 303B, 303C or 303D”, and
(c)in subsection (4)(b) for “944(3)” substitute “Chapter 1 of Part 22”.