Paragraph 724
(1)
Amend Schedule 61 (alternative finance investment bonds) as follows.
(2)
In paragraph 4(4), in the definition of “connected”, for “section 839 of ICTA” substitute “ section 1122 of CTA 2010 ”.
(3)
In paragraph 21(4), in the definition of “connected”, for “section 839 of ICTA” substitute “ section 1122 of CTA 2010 ”.