This section has no associated Explanatory Notes
252(1)Amend section 591C (cessation of approval: tax on certain schemes) as follows.U.K.
(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 ”.