(1)
In section 17(1), replace “If section 16(1)(e)(ii) applies” with “For the purposes of section 16E(1)(a) and (b) (including where section 16E(3) is being applied)”.
“If section 16(1)(e)(ii) applies”
“For the purposes of section 16E(1)(a) and (b) (including where section 16E(3) is being applied)”
(2)
In section 17(1)(b), replace “section 16(1)(e)(ii) and (iii)” with “section 16E(1)(a) and (b) (including where section 16E(3) is being applied)”.
“section 16(1)(e)(ii) and (iii)”
“section 16E(1)(a) and (b) (including where section 16E(3) is being applied)”