Paragraph 558
In section 953(6) (how a set-off claim works)—
(a)
in paragraph (a) for “section 7(2) of ICTA” substitute “ section 967 of CTA 2010 ”, and
(b)
in paragraph (b) for “section 11(3)” substitute “ section 968 ”.
In section 953(6) (how a set-off claim works)—
in paragraph (a) for “section 7(2) of ICTA” substitute “ section 967 of CTA 2010 ”, and
in paragraph (b) for “section 11(3)” substitute “ section 968 ”.