Other amendments: ITEPA 2003, Part 4 of FA 2004, ITTOIA 2005 and CTA 2009
This section has no associated Explanatory Notes
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”.