This section has no associated Explanatory Notes
359U.K.In section 1(2) (the charge to tax) for “section 6 of the Taxes Act” substitute “ section 2 of CTA 2009 ”.
359U.K.In section 1(2) (the charge to tax) for “section 6 of the Taxes Act” substitute “ section 2 of CTA 2009 ”.