This section has no associated Explanatory Notes
377(1)Amend section 59B (payment of income tax and capital gains tax) as follows.U.K.
(2)In subsection (1)—
(a)omit “233(1),” and “, 249(4), 421(1) or 547(5)”, and
(b)for “or section 626 of ITEPA 2003” substitute “ , section 626 of ITEPA 2003 or section 399(2), 400(2), 414(1), 421(1) or 530(1) of ITTOIA 2005 ”.
F1(3). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F1Sch. 1 para. 377(3) omitted (with effect in accordance with Sch. 1 para. 73 of the amending Act) by virtue of Finance Act 2016 (c. 24), Sch. 1 para. 62