CTA 2009
This section has no associated Explanatory Notes
39In section 1248 (expenses in connection with arrangements for securing a tax advantage)—
(a)omit subsection (3), and
(b)in subsection (5), omit the definition of “relevant tax relief”.
39In section 1248 (expenses in connection with arrangements for securing a tax advantage)—
(a)omit subsection (3), and
(b)in subsection (5), omit the definition of “relevant tax relief”.