Finance (No. 2) Act 2005 (c. 22)
This section has no associated Explanatory Notes
674In Schedule 7 (avoidance involving financial arrangements) in paragraph 14—
(a)in sub-paragraph (4)(b) after “1996” insert “or Part 5 of CTA 2009”, and
(b)in sub-paragraph (5) after “1996” insert “and Part 5 of CTA 2009”.