This section has no associated Explanatory Notes
618(1)Amend section 288 (the additional calculation rule) as follows.U.K.
(2)In subsection (4)—
(a)for “282,” substitute “ 282 above, or in section 217, 219, 220, 221 or 222 of CTA 2009, ”, and
(b)after “section 290(2) to (4)” insert “ above ”.
(3)In subsection (6)—
(a)omit the “and” immediately before paragraph (d), and
(b)after paragraph (d) insert “, and
(e)in the case of a receipt under Chapter 4 of Part 4 of CTA 2009 (profits of property businesses: lease premiums etc), its receipt period within the meaning of that Chapter (see section 228(6) of that Act).”