(1) Section 1077E or 1077F, as appropriate shall apply to statements made under Chapter 6, and the following provisions shall apply:
(a) in subsections (2) and (5) of section 1077E or subsection (2) of section 1077F, as appropriate , the provision to an investor of -
(i) a statement of qualification,
(ii) a statement of qualification (second stage relief), or
(iii) a statement of qualification (SURE),
shall be treated as the making or delivery of a return by the company;
(b) for the purposes of subsections (4) and (7) of section 1077E or subsections (6) and (8) of section 1077F, as appropriate -
(i) 25 per cent of the amount referred to in subsections (1) and (3) of section 508U shall be treated as an amount calculated under section 1077E(11) or 1077F(3), as appropriate;
(ii) where an assessment is made pursuant to section 508W(1)(a)(i), the amount calculated in accordance with section 1077E(11) or 1077F(3), as appropriate, shall be treated as a tax liability of the company which pro
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