This section has no associated Explanatory Notes
154U.K.In section 12B(4A) (records to be kept for purposes of returns) for “section 234 of the principal Act” substitute “ section 1100 of CTA 2010 ”.
154U.K.In section 12B(4A) (records to be kept for purposes of returns) for “section 234 of the principal Act” substitute “ section 1100 of CTA 2010 ”.