Paragraph 23 I1
(1)
Section 792 (reallocation of charge within group) is amended as follows.
(2)
Omit subsection (5).
(3)
In subsection (6) for “makes further provision” substitute “ sets out further requirements ”.
(4)
After subsection (6) insert—
“(6A)Section 793A makes provision about the effect of elections under this section.”
(5)
In subsection (8) after “793” insert “ , 793A ”.
Annotations
Commencement
- I1
Sch. 5 para. 23 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