http://www.legislation.gov.uk/id/ukpga/2007/3/schedule/1

SCHEDULES

SCHEDULE 1Minor and consequential amendments

Part 2Other enactments

Finance Act 2004 (c. 12)

460

In section 65 (change in control of company registered for gross payment) for subsection (3) substitute—

3
In this section references to a change in the control of a company are references to such a change determined in accordance with section 995 of the Income Tax Act 2007.