14.Paragraphs 11 and 12 make consequential amendments to ITA.
15.Paragraph 13 makes a consequential amendment to the Finance Act (FA) 2007
16.Paragraph 14 amends Schedule 1 to CTA, by omitting paragraphs 545 and 546. That paragraph amended section 690(8) of ITA which is substituted by this new legislation. The amendment is therefore no longer necessary.
Text created by the government department responsible for the subject matter of the Act to explain what the Act sets out to achieve and to make the Act accessible to readers who are not legally qualified. Explanatory Notes were introduced in 1999 and accompany all Public Acts except Appropriation, Consolidated Fund, Finance and Consolidation Acts.
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