Amendments to Chapter 2A of Part 5 of ITTOIA 2005
This section has no associated Explanatory Memorandum
9.—(1) Section 608L is amended as follows.
(2) Omit subsection (4).
(3) After subsection (4) insert—
“(5) For the purposes of this section, section 608D (meaning of residence) applies as if subsections (2)(b), (4) and (5) were omitted.”.