Paragraph 10
In section 59F(6)(a) (arrangements for paying tax on behalf of group members)—
(a)
after “455” insert “ or 464A ”, and
(b)
after “loan” insert “ or benefit ”.
In section 59F(6)(a) (arrangements for paying tax on behalf of group members)—
after “455” insert “ or 464A ”, and
after “loan” insert “ or benefit ”.