Paragraph 39
In section 1248 (expenses in connection with arrangements for securing a tax advantage)—
(a)
omit subsection (3), and
(b)
in subsection (5), omit the definition of “relevant tax relief”.
In section 1248 (expenses in connection with arrangements for securing a tax advantage)—
omit subsection (3), and
in subsection (5), omit the definition of “relevant tax relief”.