Regulation 38 CTA 2009
(1)
CTA 2009 is amended as follows.
(2)
In section 932(1) (overview of Part), omit paragraph (d).
(3)
Omit Chapter 5f1 of Part 10 (distributions from unauthorised unit trusts).
(4)
In section 982(1)(a) and (2)(a)f2 (provisions which must be given priority over Part 10), omit “5 or”.
Annotations
Footnotes
- f1
-
Chapter 5 was amended by paragraph 66 of Schedule 1 to CTA 2010.
- f2
-
Section 982(1)(a) was amended by paragraph 26 of Schedule 14 to FA 2009.