Paragraph 233
In section 125A(1) (effect of share loss relief)—
(a)
omit “section 573 of the Taxes Act or”, and
(b)
after “ITA 2007” insert “ or Chapter 5 of Part 4 of CTA 2010 ”.
In section 125A(1) (effect of share loss relief)—
omit “section 573 of the Taxes Act or”, and
after “ITA 2007” insert “ or Chapter 5 of Part 4 of CTA 2010 ”.