Regulation 14 Insertion of regulation 22B
After regulation 22A (modification of section 83XA of the Finance Act 1989)f1 insert—
“22B.In the case of an EEA firm or a Treaty firm, omit sections 83YC to 83YF (financing-arrangement-funded transfers)f2.”.
Annotations
Footnotes
- f1
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Regulation 22A was inserted by regulation 15 of S.I. 2007/2146.
- f2
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Sections 83YC to 83YF of the Finance Act 1989 were inserted by paragraph 1(3) of Schedule 17 to the Finance Act 2008.