Paragraph 283
(1)
Amend section 817 (independent broker conditions) as follows.
(2)
In subsection (3) omit “by the broker”.
(3)
In subsection (5) for “section 126 of, and Schedule 23 to, FA 1995” substitute “ Chapter 2B of this Part, or of Chapter 1 of Part 7A of TCGA 1992, ”.