This section has no associated Explanatory Notes
252(1)Amend section 591C (cessation of approval: tax on certain schemes) as follows.
(2)In subsection (1) for “tax shall be charged” substitute “income tax shall be charged under and”.
(3)In subsection (2) omit “under Case VI of Schedule D”.
(4)In subsection (6A)(c)(iii) for “Schedule D” substitute “Part 2 of ITTOIA 2005”.