This section has no associated Explanatory Notes
20(1)Section 1084 (artificially inflated claims for relief or tax credit) is amended as follows.U.K.
(2)In subsection (2)(a), for “Chapters 2 to 5” substitute “ Chapter 2 ”.
(3)In subsection (3)(a) and (b), for “Chapters 2 to 5” substitute “ Chapter 2 ”.