This section has no associated Explanatory Notes
668U.K.In section 1049(3) (restriction on consortium relief) for “under section 402(3) of ICTA” substitute “ based on consortium condition 1, 2 or 3 in sections 132 and 133 of CTA 2010 ”.
668U.K.In section 1049(3) (restriction on consortium relief) for “under section 402(3) of ICTA” substitute “ based on consortium condition 1, 2 or 3 in sections 132 and 133 of CTA 2010 ”.