This section has no associated Explanatory Notes
501U.K.In section 199(3)(c) (excluded activities: provision of services or facilities for another business)—
(a)for “section 344(2) of ICTA (persons to whom company's trade may be treated as belonging)” substitute “ section 942 of CTA 2010 ”, and
(b)for the words from “section 343” to the end substitute “ section 941 of that Act ”.