xmlns:atom="http://www.w3.org/2005/Atom" xmlns:atom="http://www.w3.org/2005/Atom"
624U.K.In section 476(1) (other definitions)—
(a)in the definition of “associate” for “section 417(3) of ICTA” substitute “ section 448 of CTA 2010 ”, and
(b)in the definition of “tax advantage” for “section 840ZA of ICTA” substitute “ section 1139 of CTA 2010 ”.