Finance Act 2012

This section has no associated Explanatory Notes

163U.K.In section 502(1) (meaning of “financial institution”)—

(a)in paragraph (g), for “section 431(2) of ICTA” substitute “ section 65 of FA 2012 ”, and

(b)in paragraph (h), for “section 431(2) of ICTA” substitute “ section 139(1) of FA 2012 ”.