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227(1)Amend section 774D (disregard of intended effects of arrangement involving change in relation to a partnership) as follows.U.K.
(2)In subsection (4) for “section 114 above” substitute “ sections 1259 to 1265 of CTA 2009 ”.
(3)In subsections (7)(a) and (10)(a), for “paragraph 19 of Schedule 9 to the Finance Act 1996 (and the other provisions of Chapter 2 of Part 4 of that Act)” substitute “ Chapter 9 of Part 5 of CTA 2009 (partnerships involving companies) (and the other provisions of that Part) ”.