Insertion of regulation 22B
This
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Memorandwm Esboniadol
14. After regulation 22A (modification of section 83XA of the Finance Act 1989)(1) insert—
“22B. In the case of an EEA firm or a Treaty firm, omit sections 83YC to 83YF (financing-arrangement-funded transfers)(2).”.
(1)
Regulation 22A was inserted by regulation 15 of S.I. 2007/2146.
(2)
Sections 83YC to 83YF of the Finance Act 1989 were inserted by paragraph 1(3) of Schedule 17 to the Finance Act 2008.