Paragraph 292
(1)
Amend Schedule 30 (transitional provisions and savings) as follows.
(2)
Omit paragraphs 2 to 4.
(3)
Omit paragraph 5.
(4)
In paragraph 7(5)(b) after “business” insert “ , or begins to carry on a trade, ”.
Amend Schedule 30 (transitional provisions and savings) as follows.
Omit paragraphs 2 to 4.
Omit paragraph 5.
In paragraph 7(5)(b) after “business” insert “ , or begins to carry on a trade, ”.