This section has no associated Explanatory Notes
171In section 501A(5) (supplementary charge in respect of ring fence trades)—
(a)in paragraph (a) for “Chapter 2 of Part 4 of the Finance Act 1996” and “section 103(1A) and (1B)” substitute “Part 5 of CTA 2009” and “section 475” respectively,
(b)in paragraph (b) for “that Chapter” and “section 103(1A) and (1B)” substitute “that Part” and “section 475” respectively, and
(c)in paragraph (c) for “under Schedule 26 to the Finance Act 2002 (derivative contracts)” substitute “in accordance with Part 7 of CTA 2009 (derivative contracts)”.