Paragraph 72
In FA 2015, in section 19—
(a)
in subsection (1), for “credits etc” substitute “ treated as paid ”, and
(b)
omit subsections (5) and (6) (which insert sections 397(5A) and 399(5A) of ITTOIA 2005).
In FA 2015, in section 19—
in subsection (1), for “credits etc” substitute “ treated as paid ”, and
omit subsections (5) and (6) (which insert sections 397(5A) and 399(5A) of ITTOIA 2005).