Sch 5 para 23
(1) Section 792 (reallocation of charge within group) is amended as follows. (2) Omit subsection (5). (3) In subsection (6) for “makes further provision” substitute “ sets out further requirements ” . (4) After subsection (6) insert— (6A) Section 793A makes provision about the effect of elections under this section. (5) In subsection (8) after “793” insert “ , 793A ” .