This section has no associated Explanatory Notes
3(1)Paragraph 1A (failure of conditions of application) is amended as follows.U.K.
(2)In sub-paragraph (4)—
(a)omit “or (h)”, and
(b)for “sub-paragraph (4A) below” substitute “ section 175(3) of ITA 2007 ”.
(3)Omit sub-paragraph (4A).