260U.K.In section 608(2) (superannuation funds approved before 6th April 1980)—
(a)in paragraph (b)—
(i)after “commissions” insert “ which are not relevant foreign income and ”, and
(ii)for “Case VI of Schedule D” substitute “ Chapter 8 of Part 5 of ITTOIA 2005 ”, and
(b)in paragraph (c) for the words from “under” onwards substitute “ under Chapter 11 of Part 4 of ITTOIA 2005 (transactions in deposits) by virtue of a disposal of deposit rights falling within section 552(1)(a) or (b) of that Act ”.