Article 4 Amendment of Chapter 1 of Part 12 of the Income and Corporation Taxes Act 1988
(1)
Amend section 432ZA (linked assets) f1 as follows.
(2)
In subsection (1) at the end insert—
“and in a case where only part of an asset is so identified, references to a linked asset are references to that part.”.
Annotations
Footnotes
- f1
-
Section 432ZA was inserted by paragraph 11(2) of Schedule 8 to the Finance Act 1995: there are amendments which are not relevant for present purposes.