This section has no associated Explanatory Notes
329U.K.In section 70E(2B) (disposal events and disposal values)—
(a)omit “section 502K of ICTA or”, and
(b)after “2005” insert “ or section 379 of CTA 2010 ”.
329U.K.In section 70E(2B) (disposal events and disposal values)—
(a)omit “section 502K of ICTA or”, and
(b)after “2005” insert “ or section 379 of CTA 2010 ”.