This section has no associated Explanatory Notes
32U.K.In section 261 (section 260 relief: gifts to non-residents), in subsection (1), for “Section 260(3)” substitute “ Subject to section 261ZA, section 260(3) ”.
32U.K.In section 261 (section 260 relief: gifts to non-residents), in subsection (1), for “Section 260(3)” substitute “ Subject to section 261ZA, section 260(3) ”.