This section has no associated Explanatory Notes
163(1)Amend section 728 (information) as follows.U.K.
(2)In subsection (1) for “sections 710 to 727A” substitute “ Part 12 of ITA 2007 (accrued income profits) ”.
(3)In subsection (2) omit the words from “In relation to transactions before” to the end.
(4)In subsection (5) for “sections 710 to 727A” substitute “ Part 12 of ITA 2007 (accrued income profits) ”.
(5)After subsection (8) insert—
“(9)In this section “securities” has the meaning given by section 619 of ITA 2007.”