Regulation 12 Insertion of regulation 14A

After regulation 14 (modification of section 442A of the Income and Corporation Taxes Act 1988) insert—

“14A.

In section 444ABD (transferor’s period of account including transfer)^f1, in subsection (1)(b), in a case where the transferor is an EEA firm or a Treaty firm, omit “line 32 of”.”