Paragraph 28

(1)

Section 593 (no tax credits for interim holder under repo) is amended as follows.

(2)

In subsection (1)—

F1(a)

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(b)

in paragraphs (b) and (d), omit “UK”, and

F2(c)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F3(3)

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Annotations

F1: Sch. 12 para. 28(2)(a) omitted (1.1.2014) by virtue of Finance Act 2013 (c. 29), Sch. 1 para. 52, Sch. 29 para. 33(2)
F2: Sch. 12 para. 28(2)(c) omitted (1.1.2014) by virtue of Finance Act 2013 (c. 29), Sch. 1 para. 52, Sch. 29 para. 33(2)
F3: Sch. 12 para. 28(3) omitted (1.1.2014) by virtue of Finance Act 2013 (c. 29), Sch. 1 para. 52, Sch. 29 para. 33(2)