Income and Corporation Taxes Act 198855

In section 257C13 (indexation of amounts in sections 257 and 257A) —

a

in the opening words of subsection (1), for “and 257A” substitute “, 257A and 257AB”,

b

in subsection (1)(a), for “and 257A(5)” substitute “, 257A(5) and 257AB(4)”,

c

in subsection (3), for “and 257A” substitute “, 257A and 257AB”, and

d

in the heading, for “and 257A” substitute “, 257A and 257AB”.