OpenLegislation

Paragraph 18 I1

(1)

Schedule 4 to CTA 2010 (index of defined expressions) is amended as follows.

(2)

In the entry for “Northern Ireland expenditure”—

(a)

for “14A” substitute “ 14B ”, and

(b)

for “and 357UJ(2)” substitute “ , 357UJ(2) and 357UR(2) ”.

(3)

Insert at the appropriate places—

“

qualifying expenditure (in Chapter 14B of Part 8B)section 357UR(2)

”

“

the separate exhibition trade (in Chapter 14B of Part 8B)section 357UR(2)

”

Annotations

Commencement

I1

Sch. 6 para. 18 in force at Royal Assent for specified purposes, see Sch. 6 para. 20