This section has no associated Explanatory Notes
209U.K.In section 11(1) (visiting forces, agents-general etc.)—
(a)for “section 323(1) of the Taxes Act” substitute “ section 303(1) of ITEPA 2003 ”; and
(b)for “subsection (2) of section 323 and subsections (4) to (8) of that section shall apply accordingly” substitute “ section 303(2) to (6) of that Act and section 323(2) of the Taxes Act ”.