Paragraph 267
(1)
Amend Schedule 5AA (meaning of “scheme of reconstruction”) as follows.
(2)
In paragraph 4(3) for “Section 840 of the Taxes Act” substitute “ Section 1124 of CTA 2010 ”.
(3)
In paragraph 8(1) for “section 832(1) of the Taxes Act” substitute “ section 1119 of CTA 2010 ”.