This section has no associated Explanatory Notes
630U.K.In section 413(4) (person liable) for paragraph (b) substitute—
“(b)section 947 of CTA 2009 (under which similar provision is made for the purposes of Chapter 3 of Part 10 of that Act)”.
630U.K.In section 413(4) (person liable) for paragraph (b) substitute—
“(b)section 947 of CTA 2009 (under which similar provision is made for the purposes of Chapter 3 of Part 10 of that Act)”.