This section has no associated Explanatory Notes
120(1)Amend section 250 (returns) as follows.U.K.
(2)In subsection (5)(c) for “the appropriate amount in cash” substitute “ the cash equivalent of the share capital in accordance with section 412 of ITTOIA 2005 ”.
(3)In subsection (7) at the end insert “ of this Act or Chapter 5 of Part 4 of ITTOIA 2005 ”.