Paragraph 96 I1
(1)
Schedule 9A (anti-avoidance provisions: groups) is amended as follows.
(2)
In paragraph 1(5)(a), omit “acquisition or”.
(3)
In paragraph 6(10)(a), for “(6)” substitute “ (5) ”.
Annotations
Commencement
- I1
Sch. 8 para. 96 in force at 31.12.2020 by S.I. 2020/1642, reg. 4(b) (with reg. 7)