Paragraph 140

In section 508(2) (arrangements which are not alternative finance arrangements)—

(a)

in paragraph (b) for “paragraph 1(2) of Schedule 28AA to ICTA” substitute “ subsection (3) or (5) of section 147 of TIOPA 2010 ”,

(b)

in that paragraph for “in paragraph 1(2)(a) of that Schedule” substitute “ in that subsection ”, and

(c)

in paragraph (c) for “that Schedule” substitute “ Part 4 of TIOPA 2010 ”.