This section has no associated Explanatory Notes
16U.K.In section 63(2) of CAA 2001 (cases in which disposal value is nil)—
(a)in paragraph (a), omit “within the meaning of Part 10 of ITA 2007 (see section 519 of that Act)”, and
(b)in paragraph (aa), omit “within the meaning of Part 11 of CTA 2010 (see section 467 of that Act)”.
Commencement Information
I1Sch. 6 para. 16 in force at 8.3.2012, with effect as mentioned in art. 12 of the commencing S.I. by S.I. 2012/736, art. 12