This section has no associated Explanatory Notes
371U.K.In section 156(4) (assets of Class 1)—
(a)omit “section 98 of the Taxes Act or”, and
(b)after “ITTOIA 2005” insert “ or section 42 of CTA 2009 ”.
371U.K.In section 156(4) (assets of Class 1)—
(a)omit “section 98 of the Taxes Act or”, and
(b)after “ITTOIA 2005” insert “ or section 42 of CTA 2009 ”.