This section has no associated Explanatory Notes
401U.K.In section 127(1) (persons not treated as UK representatives)—
F1(a). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(b)omit paragraph (cb).
Textual Amendments
F1Sch. 1 para. 401(a) repealed (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 10 Pt. 11 (with Sch. 9 paras. 1-9, 22)