This section has no associated Explanatory Notes
388U.K.In section 446K(3)(b) (application of Chapter) for “section 402(6) of ICTA” substitute “ section 183(1) of CTA 2010 ”.
388U.K.In section 446K(3)(b) (application of Chapter) for “section 402(6) of ICTA” substitute “ section 183(1) of CTA 2010 ”.