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Finance Act 2014
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- UK Public General Acts
- 2014 c. 26
- SCHEDULE 8
- PART 2
- Paragraph 136
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Other amendments: ITEPA 2003, Part 4 of FA 2004, ITTOIA 2005 and CTA 2009
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136(1)Section 554E (exclusions under Part 7A) is amended as follows.
(2)In subsection (1)(b) for “an approved” substitute “a Schedule 3”.
(3)In subsection (3)(a)(ii) and (b)(ii) for the first “an approved” substitute “a Schedule 3”.
(4)In subsection (4)(a) and (b) for the second “approved” substitute “Schedule 3”.
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