This section has no associated Explanatory Notes
126U.K.In section 48(4A) (car hire)—
(a)at the end of paragraph (a) insert “ or ”,
(b)in paragraph (b), after “management),” insert “ including as applied by section 82(4) of FA 2012. ”, and
(c)omit paragraph (c) (together with the “or” before that paragraph).