Section 135C of the Finance Act 1992 is amended -
(a) in subsection (1)(a) -
(i) by substituting "31 December 2019" for "31 December 2018", and
(ii) in subparagraph (i), by substituting "paragraph (aa)" for "paragraph (a)",
(b) in subsection (2)(a) -
(i) by substituting "31 December 2019" for "31 December 2018", and
(ii) in subparagraph (i), by substituting "paragraph (aa)" for "paragraph (a)", and
(c) in subsection (3)(b)(i), by substituting "paragraph (aa)" for "paragraph (a)".