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In subsection (1) of section 36 of the Finance (No. 2) Act 1975 (vouchers other than cash vouchers), for the words "Subject to subsection (2) below" there shall be substituted the words ." Subject to the provisions of this section "
The provision set out in subsection (1) above shall be inserted after subsection (3A) of that section as subsection (3B) with the substitution—
for the reference to section 839 of the Taxes Act 1988 of a reference to section 533 of the Taxes Act 1970; and
for any reference to a non-cash voucher of a reference to a voucher.
The amendment made by subsection (1) above shall have effect for the year 1988-89 and subsequent years of assessment; and the amendments made by subsections (2) and (3) above shall have effect for the year 1987-88.