Paragraph 689
United Kingdom
In section 1248 (expenses in connection with arrangements for securing a tax advantage)—
F1(a)
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(b)
in subsection (5)—
F2(i)
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(ii)
in the definition of “tax advantage” for “section 840ZA of ICTA” substitute “ section 1139 of CTA 2010 ”.
Annotations
Textual amendments
- F1
Sch. 1 para. 689(a) omitted (1.1.2014) by virtue of Finance Act 2013 (c. 29), Sch. 29 paras. 45, 52
- F2
Sch. 1 para. 689(b)(i) omitted (1.1.2014) by virtue of Finance Act 2013 (c. 29), Sch. 29 paras. 45, 52