Finance Act 2016 (c. 24)

SCHEDULES

SCHEDULE 16 Property authorised investment funds and co-ownership authorised contractual schemes

PART 3 Consequential amendments

8 In section 86 (payment of tax), in subsection (2)—

(a) omit “or” at the end of paragraph (b), and

(b) after paragraph (b) insert—

“(ba) Part 1 of Schedule 7A (PAIF seeding relief),

(bb) Part 2 of Schedule 7A (COACS seeding relief), or”.