Income Tax Act 2007U.K.
This section has no associated Explanatory Memorandum
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).