Paragraph 428
In section 273(9) (members liable as scheme administrator) for “section 417(5)(b) of ICTA” substitute “ section 452(2)(b) of the Corporation Tax Act 2010 ”.
In section 273(9) (members liable as scheme administrator) for “section 417(5)(b) of ICTA” substitute “ section 452(2)(b) of the Corporation Tax Act 2010 ”.