Valid from 01/07/1999
[F1770A Provision not at arm’s length.U.K.
Schedule 28AA (which deals with provision made or imposed otherwise than at arm’s length) shall have effect.]
Textual Amendments
F1S. 770A substituted for ss. 770-773 (with effect in accordance with s. 108(5) of the amending Act) by Finance Act 1998 (c. 36), s. 108(1); S.I. 1998/3173, art. 2