Paragraph 143
In section 56(5) (car hire)—
(a)
at the end of paragraph (a), insert “ including as applied by section 82(4) of FA 2012, or ”, and
(b)
omit paragraph (c) (together with the “or” before that paragraph).
In section 56(5) (car hire)—
at the end of paragraph (a), insert “ including as applied by section 82(4) of FA 2012, or ”, and
omit paragraph (c) (together with the “or” before that paragraph).