Paragraph 3
(1)
Paragraph 1A (failure of conditions of application) is amended as follows.
(2)
In sub-paragraph (4)—
(a)
omit “or (h)”, and
(b)
for “sub-paragraph (4A) below” substitute “ section 175(3) of ITA 2007 ”.
(3)
Omit sub-paragraph (4A).
Paragraph 1A (failure of conditions of application) is amended as follows.
In sub-paragraph (4)—
omit “or (h)”, and
for “sub-paragraph (4A) below” substitute “ section 175(3) of ITA 2007 ”.
Omit sub-paragraph (4A).