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Section 11

section 25 of the principal Act is amended—

of Finance Act 2013

ActIn forceProvision 11 of 65
Section 11

(a)

in subsection (3), by substituting for the word “five”

wherever appearing the word “four”;

(b)

in subparagraph (4)(a)(i), by substituting for the word

“five” wherever appearing the word “four”;

(c)

in paragraph (4)(b), by substituting for the word “five”

the word “four”;

13

Finance

(d)

in paragraph (4)(c), by substituting for the word “five”

wherever appearing the word “four”; and

(e)

in the proviso to subsection (5), by substituting for the word “five” wherever appearing the word “four”.

amendment of section 27