Paragraph 385
In section 357(2) (business entertainment and gifts: exception where employer's expenses disallowed)—
(a)
omit “section 505(1)(e) of ICTA or”, and
(b)
after “2007” insert “ or section 478 of CTA 2010 ”.
In section 357(2) (business entertainment and gifts: exception where employer's expenses disallowed)—
omit “section 505(1)(e) of ICTA or”, and
after “2007” insert “ or section 478 of CTA 2010 ”.