PART 3MINOR AMENDMENTS
15
In section 357YJ (examples of results that may indicate exclusion not available)—
a
the existing text becomes subsection (1),
b
in subsection (1), in the words before paragraph (a), omit “restitution-related”, and
c
after subsection (1) insert—
2
In this section “arrangements” and “tax advantage” have the meaning given by section 357YI.