Paragraph 332
In section 99 (the monetary limit) for subsection (5) substitute—
“(5)Sections 25 to 30 of CTA 2010 (interpretation of references to associated companies) apply for the purposes of subsection (4).”
In section 99 (the monetary limit) for subsection (5) substitute—
“(5)Sections 25 to 30 of CTA 2010 (interpretation of references to associated companies) apply for the purposes of subsection (4).”