Paragraph 10 Income Tax Act 2007
In section 274(4) of the Income Tax Act 2007 M1 (requirements for the giving of approval)—
(a)
for “Directive 2004/39/EC” substitute “ Directive 2014/65/EU ”; and
(b)
for “Article 4.1(14)” substitute “ Article 4.1.21 ”.
Annotations
Marginal citations
- M1
2007 c.3; section 274(4) was inserted by paragraph 2(2)(d) of Schedule 2 to the Finance (No. 3) Act 2010 (c.33).
Notes on the whole SI
Textual amendments
- F1
Regulations revoked (14.12.2023 for the revocation of reg. 51) by Financial Services and Markets Act 2023 (c. 29), s. 86(3), Sch. 1 Pt. 2 (with s. 1(4)); S.I. 2023/1382, reg. 2(c)(xviii)