This section has no associated Explanatory Notes
94U.K.In section 782(1)(a) (intangible fixed assets transferred in the course of certain transfers of a business)—
(a)for “section 807B(2)(b)(iii) of ICTA” substitute “ section 116(2)(b)(iii) of TIOPA 2010 ”, and
(b)for “section 807C” substitute “ section 117 ”.