Section 85 Correction of wrong cross-reference etc

In section 151I(1) of TCGA 1992, for paragraph (d) substitute—

“(d)

a person with permission under Part 4A of the Financial Services and Markets Act 2000 to enter into, or to exercise or have the right to exercise rights and duties under, a contract of the kind mentioned in paragraph 23 or paragraph 23B of Schedule 2 to that Act (credit agreements and contracts for hire of goods);”.

In section 1179AE(2) of CTA 2009, for “either House of Parliament” substitute “the House of Commons”.

In section 4(2)(a) of the Taxation (Post-transition Period) Act 2020, for “section 42” substitute “section 47”.