Section 531AM of the Principal Act is amended in the Table to subsection (1) -

(a) in paragraph (a) by deleting "and" in subparagraph (III) and by substituting "Schedule 3, and" for "Schedule 3." in subparagraph (IV),

(b) in paragraph (a) by inserting the following after subparagraph (IV):

"(V) any amount transferred by an administrator under section 782A(3).",

(c) in paragraph (b)(ii) by substituting "subparagraphs (I) to (V)" for "clauses (I) to (IV)",

(d) in paragraph (b) by substituting "enacted," for "enacted, and" in subparagraph (I) and by substituting "(within the meaning of that section), and" for "(within the meaning of that section)." in clause (E) of subparagraph (II), and

(e) in paragraph (b) by inserting the following after subparagraph (II):

"(III) including a balancing charge in respect of any amount that would have been deducted by virtue of subparagraph (vii).".