Paragraph 45
United Kingdom
See section 554A(1)(a) F1and 554AA(1)(a) of ITEPA 2003 for the meaning of “A” and “B”.
Annotations
Textual amendments
- F1
Words in Sch. 11 para. 45 inserted (22.7.2020) by Finance Act 2020 (c. 14), s. 19(3)
United Kingdom
See section 554A(1)(a) F1and 554AA(1)(a) of ITEPA 2003 for the meaning of “A” and “B”.
Words in Sch. 11 para. 45 inserted (22.7.2020) by Finance Act 2020 (c. 14), s. 19(3)