Corporation Tax Act 2009 (c. 4)
This section has no associated Explanatory Notes
172In section 489 (meaning of “offshore fund etc”)—
(a)for “Sections 40A to 40G of FA 2008” substitute “Sections 355 to 363 of TIOPA 2010”, and
(b)for “sections 40A to 42A” substitute “Part 8”.