Finance Act 2013

This section has no associated Explanatory Notes

116(1)In section 98 (special returns etc), in subsection (4E)(d), omit “ordinarily”.U.K.

(2)The amendment made by this paragraph takes effect on the coming into force of regulations made under section 17(3) of F(No.2)A 2005 (authorised investment funds) by virtue of the amendment made by paragraph 136.