Paragraph 682
(1)
Amend section 1211 (terminal losses) as follows.
(2)
In subsection (1)(c) for “section 393(1) of ICTA” substitute “ section 45 of CTA 2010 ”.
(3)
In subsection (3) for “section 393(1) of ICTA” substitute “ section 45 of CTA 2010 ”.
(4)
In subsection (4)(c) for “Chapter 4 of Part 10 of ICTA” substitute “ Part 5 of CTA 2010 ”.
(5)
In subsection (6) for “section 393(1) of ICTA” substitute “ section 45 of CTA 2010 ”.