Paragraph 504

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

(1)

Amend section 250 (receipts relating to post-cessation expenditure) as follows.

(2)

In subsection (1) for “section 109A of ICTA” substitute “ section 96 of ITA 2007 ”.

(3)

In subsection (2)—

(a)

in paragraph (a) for “section 109A(2)(a) or (b) of ICTA” substitute “ section 97(2) or (3) of ITA 2007 ”,

(b)

in paragraph (b) for “section 109A(2)(c) of ICTA” substitute “ section 97(4) of ITA 2007 ”, and

(c)

in paragraph (c) for “section 109A(2)(d) of ICTA” substitute “ section 97(5) of ITA 2007 ”.