Paragraph 2 F1

Section 77F (exception from liability under section 5A) has effect as if—

(a)

in the heading, after “section 5A” there were inserted “ or Part 1 of Schedule 9ZC ”;

(b)

in subsection (1), after “section 5A” there were inserted “ or Part 1 of Schedule 9ZC ”;

(c)

in subsection (2), after “(as defined in section 5A” there were inserted “ or Part 1 of Schedule 9ZC, as the case may be ”.

Annotations

F1: Sch. 9ZC inserted (17.12.2020 for specified purposes, 31.12.2020 in so far as not already in force) by Taxation (Post-transition Period) Act 2020 (c. 26), s. 11(1)(e), Sch. 3 para. 28 (with Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 9