Paragraph 22 I1
In section 746 (“non-trading credits” and “non-trading debits”) in subsection (2) for paragraph (b) substitute—
“(b)section 793A (effect of election to reallocate charge within group),”.
Annotations
Commencement
- I1
Sch. 5 para. 22 in force at 6.4.2020, see Sch. 5 para. 35
Notes on Schedule 5
Modifications
- C1
Sch. 5 modified (22.7.2020) by Finance Act 2020 (c. 14), Sch. 6 para. 10