This section has no associated Explanatory Notes
19In section 231B(12) (consequences of certain arrangements to pass on the value of a tax credit), in the definition of “tax advantage”, for “section 840ZA” substitute “section 1139 of CTA 2010”.
19In section 231B(12) (consequences of certain arrangements to pass on the value of a tax credit), in the definition of “tax advantage”, for “section 840ZA” substitute “section 1139 of CTA 2010”.