Paragraph 511

(1)

Amend section 348 (CITR: tax relief certificates) as follows.

(2)

In subsection (3)—

(a)

omit “which” where it first appears,

(b)

in paragraph (a) at the beginning insert “ which ”, and

(c)

in paragraph (b) for “paragraph 12 of Schedule 16 to FA 2002” substitute “ section 229 of CTA 2010 ”.

(3)

In subsection (7)—

(a)

for “the amount” substitute “ an amount ”, and

(b)

for “takes effect” substitute “ comes into force ”.