This section has no associated Explanatory Notes
646(1)Amend Schedule 2 (transitionals and savings etc) as follows.U.K.
(2)In paragraph 70(2) for “term” substitute “ terms ”.
(3)In paragraph 71(2) for “term” substitute “ terms ”.
(4)In paragraph 109(5) for “section 12 of ICTA” substitute “ Chapter 2 of Part 2 of CTA 2009 ”.