Taxation (International and Other Provisions) Act 2010

Finance Act 1999 (c. 16) E+W+S+N.I.

247 FA 1999 is amended as follows. E+W+S+N.I.

248 In section 97(6), in the definition of “lease”, for “sections 781 to 784 of the Taxes Act 1988” substitute “ Chapter 3 of Part 19 of CTA 2010 (see section 868) ”. E+W+S+N.I.