Regulation 14
In section 357YH (countering effect of avoidance arrangements)—
(a)
in subsection (1), omit “restitution-related”, and
(b)
in subsection (3), for ““restitution-related tax advantage”” substitute ““tax advantage””.
In section 357YH (countering effect of avoidance arrangements)—
in subsection (1), omit “restitution-related”, and
in subsection (3), for ““restitution-related tax advantage”” substitute ““tax advantage””.