This section has no associated Explanatory Notes
12(1)Section 308 of AFA 2006 (provisions supplementary to sections 305 and 306) is amended as follows.U.K.
(2)In the heading, for “Sections 305 and 306” substitute “ Section 305 ”.
(3)In subsection (1)—
(a)for “sections 305(1) and 306(2)” substitute “ section 305(1) ”;
(b)omit paragraph (b);
(c)in paragraph (c), omit “or 306(2)”;
(d)in paragraph (d), omit “or 306(2)”.
(4)Omit subsection (2).
(5)In subsection (3), omit “or section 306(2)”.
(6)In subsection (4), before paragraph (a) insert—
“(za)Chapter 3A of Part 3,”.
Commencement Information
I1Sch. 4 para. 12 in force at 1.11.2013 by S.I. 2013/2501, art. 3(d)