Amendment of regulation 32 (modifications of section 88 of the Finance Act 1989)

11.  In paragraph (1) of regulation 32(1) (modifications of section 88 of the Finance Act 1989)—

(a) for “88(3A)(a) and (3B)” substitute “88(3)(a)(2)”, and

(b) for “they apply” substitute “it applies”.

(1)

Regulation 32 was substituted by regulation 25 of S.I. 2007/2134.

(2)

Section 88(3)(a) was inserted by paragraph 21(2) of Schedule 8 to the Finance Act 1995 and amended by paragraph 45 of the Schedule to S.I. 2004/2310 and paragraph 15 of Schedule 8 to the Finance Act 2007.