This section has no associated Explanatory Notes
215In section 736B(2) (deemed manufactured payments in the case of stock lending arrangements) for “section 97 of the Finance Act 1996” substitute “Chapter 9 of Part 6 of CTA 2009”.
215In section 736B(2) (deemed manufactured payments in the case of stock lending arrangements) for “section 97 of the Finance Act 1996” substitute “Chapter 9 of Part 6 of CTA 2009”.