OpenLegislation

Paragraph 6

In section 86 (payment of tax)—

(a)

in subsection (2), after paragraph (za) insert—

“(zb)

Part 3 of Schedule 6C (relief for freeport tax sites), other than in a case to which paragraph 11 of that Schedule (alternative finance arrangements) applies,”, and

(b)

in subsection (2A), after “arrangements)” insert “ or under Part 3 of Schedule 6C (relief for freeport tax sites) in a case to which paragraph 11 of that Schedule (alternative finance arrangements) applies ”.