Finance Act 1996

23 U.K. In section 730 (transfers of income arising from securities)—

(a) in subsections (2)F1 ... and (6), for “under Schedule C or under section 123(3)”, and

(b) in subsection (8), for “under Schedule C or section 123(3)”,

there shall in each case be substituted “ by virtue of section 18(3B) ”.

Textual Amendments

F1 Words in Sch. 7 para. 23(a) repealed (6.4.2005) by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 883(1), Sch. 3 (with Sch. 2)