This section has no associated Explanatory Notes
694(1)Amend section 1307 (apportionment etc of miscellaneous profits and losses to accounting period) as follows.U.K.
(2)In subsection (1)(a) for “section 834A of ICTA” substitute “ section 1173 of CTA 2010 ”.
(3)In subsection (2) for “section 834A of ICTA” substitute “ section 1173 of CTA 2010 ”.