23(1)Section 792 (reallocation of charge within group) is amended as follows.
(2)Omit subsection (5).
(3)In subsection (6) for “makes further provision” substitute “sets out further requirements”.
(4)After subsection (6) insert—
“(6A)Section 793A makes provision about the effect of elections under this section.”
(5)In subsection (8) after “793” insert “, 793A”.