Amendment of the principal Regulations

Amendment of regulation 48

14.  In paragraph (2A)(1) of regulation 48 (general) for “section 95 of ICTA or section 219(4) of FA 1994” substitute “Chapter 2 of Part 3 of CTA 2009(2)”.

(1)

Paragraph (2A) was inserted by regulation 13 of S.I. 2008/3159.