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Section 33

Section 28 of the principal Act is amended—

of Finance Act 1995

ActIn forceProvision 36 of 39
Section 33

(a)

in subsection (1)—

(i)

by substituting for the words “or 27f” the words

“, 27f or 27g”; and

(ii)

by inserting after the words “27f(2)” the words “,

27g(1), 27g(2)”; and

23

Finance

(b)

in subsection (2)—

(i)

by substituting for the words “or 27f(1)” the words

“, 27f(1) or 27g(1)”; and

(ii)

in paragraph (b) by inserting after the words

“27f(2)” the words “, 27g(1), 27g(2)”.