Paragraph 343
In section 162(2) (ring fence trade a separate qualifying activity)—
(a)
in paragraph (a) for the words from “or within” to “rights, etc)” substitute “ or section 274 of CTA 2010 ”, and
(b)
in paragraph (b) for “section 492(1) of ICTA” substitute “ section 279 of CTA 2010 ”.