86(1)Section 702 (apportionment of amounts) is amended as follows.
(2)In subsection (2), in column 1 of row 5 of the table, for the words from “of CTA 2009” to the end substitute “, 463G(6) or 463H(4) of CTA 2009.
(3)In subsection (2), in column 1 of row 7 of the table, for “debit of” substitute “loss on intangible fixed assets for”.
(4)Where the change in ownership referred to in section 692(1) occurs before 13 July 2017 this paragraph has effect as if sub-paragraph (2) provided as follows—
“(2)In subsection (2), in column 1 of row 5 in the table, for the words from “of CTA 2009” to the end substitute “or 463G(6) of CTA 2009.”