Article 14 Amendment of Part 9 of Schedule 26 to the Finance Act 2002
(1)
Amend paragraph 45(1)(a) as follows.
(2)
In sub-paragraph (i) after “company” insert “or”.
(3)
In sub-paragraph (ii) omit “or”.
(4)
Omit sub-paragraph (iii).
Amend paragraph 45(1)(a) as follows.
In sub-paragraph (i) after “company” insert “or”.
In sub-paragraph (ii) omit “or”.
Omit sub-paragraph (iii).