in section 149(4)(ba) (taxation of amounts taken to reserves), for the words from “in certain” to the end substitute “in schemes or funds to which TCGA 1992 applies as a result of section 103D of TCGA 1992,”; and

in section 150(8)(ca) (conversion etc of securities held as circulating capital), for the words from “in certain” to the end substitute “in schemes or funds to which TCGA 1992 applies as a result of section 103D of TCGA 1992,”.