Paragraph 573
(1)
Amend section 196 (relief for employers in respect of contributions paid) as follows.
(2)
In subsection (2) for “(trading income) or Case I or II of Schedule D” substitute “ or Part 3 of CTA 2009 (trading income) ”.
(3)
In subsection (3) for “section 75 of ICTA” substitute “ Chapter 2 of Part 16 of CTA 2009 ”.