This section has no associated Explanatory Notes
498(1)Amend section 52 (exclusion of double relief for interest) as follows.U.K.
(2)In subsections (1), (5) and (6) for “section 353 of ICTA” substitute “ section 383 of ITA 2007 ”.
(3)In subsection (6) for “section 368(3) of ICTA” substitute “ section 387(2) and (3) of that Act ”.