Paragraph 3 I1 I2

United Kingdom

(1)

Section 28 (turnover test) is amended as follows.

(2)

In subsection (5)—

(a)

in paragraph (a)—

(i)

for “sum” substitute “sums”;

(ii)

after “section 23(1)(b)” insert “, (2)(c) and (4E)”;

(b)

in paragraph (b), for “sum is” substitute “sums are”.

(3)

In subsection (6)—

(a)

after “section 23(1)(b)” insert “, (2)(c) or (4E)”;

(b)

for “the sum” substitute “any of the sums”.

Annotations

I1: Sch. 4 para. 3 not in force at Royal Assent, see s. 339(1)
I2: Sch. 4 para. 3 in force at 1.1.2025 by S.I. 2024/1226, regs. 1(2), 2(1)(10) (with Sch. paras. 5(1), 20)