Sch 17 para 5
(1) In paragraph (a) of subsection (1) of section 164I (meaning of “ qualifying trade ”), after “complies with the requirements of this section” there shall be inserted “ and is carried on wholly or mainly in the United Kingdom ” . (2) In paragraph (b) of that subsection— (a) after the words “the carrying on” (where they first occur) there shall be inserted “ , wholly or mainly in the United Kingdom, ” ; and (b) after “complying with those requirements” there shall be inserted “ , and to be carried on wholly or mainly in the United Kingdom, ” .