This section has no associated Explanatory Notes
9U.K.In section 327 (reductions in respect of utilised ring fence losses), after subsection (3) insert—
“(3A)Subsection (3) is subject to section 328A(11).”
9U.K.In section 327 (reductions in respect of utilised ring fence losses), after subsection (3) insert—
“(3A)Subsection (3) is subject to section 328A(11).”