Paragraph 371
In section 156(4) (assets of Class 1)—
(a)
omit “section 98 of the Taxes Act or”, and
(b)
after “ITTOIA 2005” insert “ or section 42 of CTA 2009 ”.
In section 156(4) (assets of Class 1)—
omit “section 98 of the Taxes Act or”, and
after “ITTOIA 2005” insert “ or section 42 of CTA 2009 ”.