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SCHEDULE 4U.K.Amendments to other primary legislation

Income Tax Act 2007U.K.

10.  In section 274(4) of the Income Tax Act 2007 M1 (requirements for the giving of approval)—

(a)for “Directive 2004/39/EC” substitute “ Directive 2014/65/EU ”; and

(b)for “Article 4.1(14)” substitute “ Article 4.1.21 ”.

Marginal Citations

M12007 c.3; section 274(4) was inserted by paragraph 2(2)(d) of Schedule 2 to the Finance (No. 3) Act 2010 (c.33).