This section has no associated Explanatory Notes
482(1)Amend section 63 (cases in which disposal value is nil) as follows.U.K.
(2)In subsection (2)(c) for “section 84 of ICTA” substitute “ section 106 of CTA 2009 ”.
(3)In subsection (4) for “sections 83A(4) and 84(4) of ICTA” substitute “ section 108 of CTA 2009 ”.