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Finance Act 2012

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8(1)Section 562 (breach of conditions C and D in section 528) is amended as follows.U.K.

(2)In the heading for “conditions C and D” substitute condition C.

(3)In subsection (1) for the words from “or D” to “conditions)” substitute “ in section 528 ”.

(4)In subsection (2)—

(a)for “both conditions C and D are” substitute “ condition C is ”, and

(b)for “breaches are” substitute “ breach is ”.

(5)Omit subsections (3) and (4).

(6)In subsection (5)—

(a)in paragraph (a) for “either condition C or D” substitute “ condition C ”, and

(b)in paragraph (b) omit “or (3)”.

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