Paragraph 429
In section 307(2)(b) (meaning of “promoter”)—
(a)
for “section 840A of the Taxes Act 1988” substitute “ section 1120 of the Corporation Tax Act 2010 ”, and
(b)
for “section 209A(4)” substitute “ section 1009(3) ”.
In section 307(2)(b) (meaning of “promoter”)—
for “section 840A of the Taxes Act 1988” substitute “ section 1120 of the Corporation Tax Act 2010 ”, and
for “section 209A(4)” substitute “ section 1009(3) ”.