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Paragraph 721

(1)

Amend paragraph 18 of Schedule 46 (duties of senior accounting officers of qualifying companies) as follows.

(2)

In sub-paragraph (1) in the definition of “company”—

(a)

for “section 468A of ICTA” substitute “ section 613 of CTA 2010 ”, and

(b)

for “section 842 of ICTA” substitute “ section 1158 of CTA 2010 ”.

(3)

In sub-paragraph (3) for “Section 838 of ICTA” substitute “ Chapter 3 of Part 24 of CTA 2010 ”.

(4)

In sub-paragraph (4) for “section” substitute “ Chapter ”.