There are currently no known outstanding effects for the Finance Act 2019, Paragraph 6.
6(1)TIOPA 2010 is amended as follows.U.K.
(2)In section 157(1) (direct participation)—
(a)omit the “and” at the end of paragraph (d);
(b)at the end of paragraph (e) insert “, and
(f)section 608T of ITTOIA 2005.”
(3)In section 159(1) (indirect participation: potential direct participant)—
(a)omit the “and” at the end of paragraph (d);
(b)at the end of paragraph (e) insert “, and
(f)section 608T of ITTOIA 2005.”
(4)In section 160(1) (indirect participation: one of several major participants)—
(a)omit the “and” at the end of paragraph (d);
(b)at the end of paragraph (e) insert “, and
(f)section 608T of ITTOIA 2005.”
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