Paragraph 498

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

(1)

Amend section 52 (exclusion of double relief for interest) as follows.

(2)

In subsections (1), (5) and (6) for “section 353 of ICTA” substitute “ section 383 of ITA 2007 ”.

(3)

In subsection (6) for “section 368(3) of ICTA” substitute “ section 387(2) and (3) of that Act ”.