Paragraph 575
In paragraph 5(4)(b) of Schedule 24 (potential lost revenue: normal rule)—
(a)
for “subsection (4) of section 419 of ICTA” substitute “ section 458 of CTA 2010 ”, and
(b)
for “subsection (4A)” substitute “ subsection (5) ”.
In paragraph 5(4)(b) of Schedule 24 (potential lost revenue: normal rule)—
for “subsection (4) of section 419 of ICTA” substitute “ section 458 of CTA 2010 ”, and
for “subsection (4A)” substitute “ subsection (5) ”.