Paragraph 503

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

In section 248(3) (debts paid after cessation)—

(a)

for “section 109A(4) or (4A) of ICTA” substitute “ section 96 of ITA 2007 ”, and

(b)

after “expenditure)” insert “ as a result of subsection (1)(b) of that section ”.