Amendment of Part 7 of the Taxation (International and Other Provisions) Act 2010
This section has no associated Explanatory Memorandum
7. In section 314A (the financing income amounts of a chargeable company under Part 9A) after subsection (3) insert—
“(3A) In subsection (1)(a) the reference to a sum charged is to that sum before any re-determination under section 293(3).”.