Amendment of section 274 (balancing allowances and balancing charges) of Principal Act.
54.—Section 274(3) of the Principal Act is amended by the substitution for “or that consideration.” of the following:
“or that consideration; but this subsection shall not apply in the case of consideration of the type referred to in subsection (1)(a)(iv) which is received on or after 5 March 2001.”.
