Valid from 06/04/2005
This section has no associated Explanatory Notes
321(1)Amend section 788 (relief by agreement with other territories) as follows.U.K.
(2)In subsection (3)(d) for “section 231” substitute “ section 397(1) of ITTOIA 2005 ”.
(3)In subsection (7) after “and, in the case of an assessment” insert “ to corporation tax ”.