This section has no associated Explanatory Notes
453U.K.In section 388(1) (interpretation of sections 386 and 387) for the definition of “umbrella company” substitute—
““umbrella company” has the meaning given by section 615 of CTA 2010.”
453U.K.In section 388(1) (interpretation of sections 386 and 387) for the definition of “umbrella company” substitute—
““umbrella company” has the meaning given by section 615 of CTA 2010.”