Regulation 14 Amendment of regulation 48
In paragraph (2A)f1 of regulation 48 (general) for “section 95 of ICTA or section 219(4) of FA 1994” substitute “Chapter 2 of Part 3 of CTA 2009f2”.
Annotations
Footnotes
- f1
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Paragraph (2A) was inserted by regulation 13 of S.I. 2008/3159.
- f2