Paragraph 10

In the entry relating to Schedule B1, after the entry relating to paragraph 43 insert—

“

Paragraph 61A^f1
sub-paragraph (3)(b) For “a company connected with the company.” substitute “a company or limited liability partnership connected with the limited liability partnership.”.

”.

Annotations

Footnotes

f1: Paragraph 61A was inserted by section 9 of the 2020 Act.

Paragraph 61A^f1
sub-paragraph (3)(b)	For “a company connected with the company.” substitute “a company or limited liability partnership connected with the limited liability partnership.”.