xmlns:atom="http://www.w3.org/2005/Atom" xmlns:atom="http://www.w3.org/2005/Atom"
15U.K.In paragraph 6C of Schedule 9 to FA 1996—
(a)in sub-paragraph (1), for “sub-paragraphs (2) and (3) below shall apply” substitute “ sub-paragraph (3) applies ”, and
(b)omit sub-paragraph (2).