CTA 2010
This section has no associated Explanatory Notes
40In section 1139 (definition of “tax advantage”) in subsection (2) —
(a)omit the “or” after paragraph (d), and
(b)after paragraph (d) insert—
“(da)the avoidance or reduction of a charge or assessment to a charge under Part 9A of TIOPA 2010 (controlled foreign companies), or”.