This section has no associated Explanatory Notes
219(1)Amend section 288(1) (interpretation) as follows.U.K.
(2)In the entry relating to “allowable loss” for “and 16” substitute “ , 16 and 263ZA ”.
(3)After the entry relating to “investment trust” insert—
““ITEPA 2003” means the Income Tax (Earnings and Pensions) Act 2003;”.