Part 25A of the Principal Act is amended -

(a) in section 705A, in the definition of "holding company", by substituting "definition of 'group'" for "immediately preceding definition",

(b) in section 705K(1)(a) by substituting "section 705B(1)(b)(vi), or" for "section 705B(1)(b)(iv),",

(c) in section 705L -

(i) in subsection (3) by deleting ", as the case may be," where it first occurs, and

(ii) in subsection (5) by deleting ", as the case may be," where it first occurs,

(d) in section 705N by substituting "section 705B(1)(b)(vi)" for "section 705B(1)(b)(iv)", and

(e) in section 705P -

(i) by substituting the following for subsection (1) -

"(1) Where a notice is given under subsection (1) or (4) of section 705O, a company or group that has ceased to be a REIT or group REIT is to be treated for corporation tax purposes as having ceased, at the date specified in the notice, to be a REIT or group REIT, as the case may be.",

and