This
adran has no associated
Nodiadau Esboniadol
268U.K.In paragraph 19(1) of Schedule 5B (interpretation)—
(a)in the definition of “51 per cent. subsidiary” for “section 838 of the Taxes Act” substitute “ Chapter 3 of Part 24 of CTA 2010 ”, and
(b)in the definition of “associate” for “subsections (3) and (4) of section 417 of the Taxes Act if in those subsections” substitute “ section 448 of CTA 2010 if in that section ”.