Paragraph 351
In section 261A(3) (special leasing: leasing partnerships)—
(a)
in paragraph (a) for “Part 3” to “etc)” substitute “ Chapter 4 of Part 9 of CTA 2010 (sales of lessors: leasing business carried on by a company in partnership) ”, and
(b)
in paragraph (b) for “section 785ZA of ICTA” substitute “ section 887 of CTA 2010 ”.