18(1)Schedule 4 to CTA 2010 (index of defined expressions) is amended as follows.U.K.
(2)In the entry for “Northern Ireland expenditure”—
(a)for “14A” substitute “ 14B ”, and
(b)for “and 357UJ(2)” substitute “ , 357UJ(2) and 357UR(2) ”.
(3)Insert at the appropriate places—
| “qualifying expenditure (in Chapter 14B of Part 8B) | section 357UR(2)” |
| “the separate exhibition trade (in Chapter 14B of Part 8B) | section 357UR(2)” |
Commencement Information
I1Sch. 6 para. 18 in force at Royal Assent for specified purposes, see Sch. 6 para. 20