Amendment of regulation 22
This section has no associated Explanatory Memorandum
13. In regulation 22 (modifications of section 83 of the Finance Act 1989), after paragraph (2) insert—
“(2A) In subsection (2A), in the case of an EEA firm or a Treaty firm, omit paragraph (ac)(1).”.
(1)
Subsection (2A) of section 83 of the Finance Act 1989 (c. 26) was inserted by paragraph 2(2) of Schedule 33 to the Finance Act 2003 and paragraph (ac) of that subsection was inserted by paragraph 1(2) of Schedule 17 to the Finance Act 2008.