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