This section has no associated Explanatory Notes
452U.K.In section 375(1) (interpretation of sections 373 and 374) for the definition of “umbrella company” substitute—
““umbrella company” has the meaning given by section 615 of CTA 2010.”
452U.K.In section 375(1) (interpretation of sections 373 and 374) for the definition of “umbrella company” substitute—
““umbrella company” has the meaning given by section 615 of CTA 2010.”