2U.K.In section 38(4) of the Taxes Act 1988 (assumptions as to benefits and payments relating to leases) in the words after paragraph (b), for “is” there shall be substituted “ can be ”.
2U.K.In section 38(4) of the Taxes Act 1988 (assumptions as to benefits and payments relating to leases) in the words after paragraph (b), for “is” there shall be substituted “ can be ”.