This section has no associated Explanatory Notes
574U.K.In section 196A(4) (power to restrict relief)—
(a)in paragraph (a) for “(trading income) or Case I or II of Schedule D” substitute “ or Part 3 of CTA 2009 (trading income) ”, and
(b)in paragraph (b) for “section 75 of ICTA” substitute “ section 1219 of CTA 2009 ”.