Paragraph 236

In section 151BA (CITR: identification of securities of shares on a disposal) in subsection (10)(b)—

(a)

in sub-paragraph (i) for “Part 5 of Schedule 16 to the Finance Act 2002” substitute “ Part 7 of CTA 2010 ”,

(b)

in sub-paragraph (ii)—

(i)

for “so attributable” substitute “ attributable to securities, shares or debentures ”, and

(ii)

for “paragraph 26 of that Schedule” substitute “ section 240 of that Act ”, and

(c)

in sub-paragraph (iii) for “paragraph 49 of that Schedule” substitute “ section 267 of that Act ”.