Paragraph 3 C1
(1)
In consequence of the amendment made by paragraph 2, section 88(1C) (disregard of certain instruments falling within section 80C(1)) is amended as follows.
(2)
At the beginning of the words after paragraph (c) insert “ then, if section 80D does not apply, ”.
Annotations
Modifications
- C1
The provisions of Sch. 37 cease to have effect in accordance with s. 83(3)