70(1)Section 256 (different giving effect rules for different categories of business) is amended as follows.U.K.
(2)In subsection (3), for paragraphs (a) to (c) substitute “ section 436A of ICTA (gross roll-up business) ”.
(3)In subsection (4)—
(a)for “profit” substitute “ profits ”,
(b)in paragraph (a), for “any particular category of business” substitute “ gross roll-up business ” and for “that category of business” substitute “ its gross roll-up business ”, and
(c)in paragraph (b), for “any particular category of business” substitute “ gross roll-up business ” and for “that category of business” substitute “ its gross roll-up business ”.