Paragraph 556
(1)
Amend section 928 (chargeable payments connected with exempt distributions) as follows.
(2)
In subsection (1) for “section 214(1) of ICTA” substitute “ section 1086 of CTA 2010 ”.
(3)
In subsection (5) for “section 214 of ICTA” substitute “ sections 1086 to 1090 of CTA 2010 (see section 1086(6) of that Act) ”.