Paragraph 10
United Kingdom
In ICTA—
F1(a)
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(b)
in section 840ZA(3)(b) (meaning of “tax advantage”), after “397(1)” insert “ or 397A(1) ”.
Annotations
Textual amendments
- F1
Sch. 19 para. 10(a) omitted (with effect in accordance with Sch. 1 para. 73 to the amending Act) by virtue of Finance Act 2016 (c. 24), Sch. 1 para. 66(2)