171(1)Amend section 399 (dealings in commodity futures etc: withdrawal of loss relief) as follows.U.K.
(2)Omit subsections (1) and (1A).
(3)F1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(4)In subsection (5) omit the words from “and the reference” to the end.
Textual Amendments
F1Sch. 1 para 171(3) repealed (6.4.2007 with effect as stated in s. 1034(1) of the amending Act) by Income Tax Act 2007 (c. 3), ss. 1031, 1034, Sch. 3 Pt. 1 (with transitional provisions and savings in Sch. 2)