This section has no associated Explanatory Notes
166(1)Amend Schedule 4 (provisions supplementary to sections 3 and 4) as follows.U.K.
(2)In paragraph 2(2) for “section 839 of the Taxes Act” substitute “ section 1122 of CTA 2010 ”.
(3)In paragraph 4(8) for “Section 839 of the Taxes Act” substitute “ Section 1122 of CTA 2010 ”.
(4)In paragraph 7(2) for “Section 839 of the Taxes Act” substitute “ Section 1122 of CTA 2010 ”.