Section 75

The Taxes Consolidation Act 1997 is amended -

(a) in section 395B(6) -

(i) in paragraph (a)(ii), by the substitution of "section 1077E or 1077F, as appropriate" for "section 1077E", and

(ii) in paragraph (c), by the substitution of "subsection (2) or (5), as the case may be, of section 1077E or subsection (2) of section 1077F, as appropriate," for "subsection (2) or (5), as the case may be, of section 1077E",

(b) in section 396D(7)(b), by the substitution of "section 1077E or 1077F, as appropriate" for "section 1077E",

(c) in section 481(3A)(b) -

(i) by the substitution of "section 1077E or 1077F, as appropriate," for "section 1077E", and

(ii) by the substitution of "subsection (11) or (12), as the case may be, of section 1077E or subsection (3) or (5), as the case may be, of section 1077F, as appropriate" for "section 1077E(11) or section 1077E(12)",

(d) in section 485 -