Paragraph 577

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

In section 767(2) (power to amend references to the Directive by order)—

(a)

for “section 101 of FA 2004” substitute “ sections 914 to 916 of ITA 2007 ”, and

(b)

for “subsection (9) of that section” substitute “ section 917(2) of that Act ”.