12U.K.Section 398A of CTA 2010 (as inserted by paragraph 6) has effect in relation to a relevant change in the relationship between A and a principal company of A in the case of which the relevant day is before 24 March 2010 as if—
(a)in subsection (3)(b), the words “falling within subsection (4)”, and
(b)subsections (4) and (5),
were omitted.