This section has no associated Explanatory Notes
628(1)Amend section 493 (the qualifying investments test) as follows.U.K.
(2)In subsection (2)(b) for “section 468A(3) of ICTA” substitute “ section 615(3) of CTA 2010 ”.
(3)In subsection (6) for “section 468A(3) of ICTA” substitute “ section 615(3) of CTA 2010 ”.
(4)In subsection (7) for “section 468(9) of ICTA” substitute “ section 619 of CTA 2010 ”.