35. In regulation 99(1) (interpretation of Part 14 and longer periods), in sub-paragraphs (c)(ii), (d)(i) and (e), for “2, 3 or 3A” substitute “3A, Part 8 or 9 of Schedule 9ZA or Schedule 9ZC(1)”.
Schedule 9ZC was inserted by paragraph 28 of Schedule 3 to the Taxation (Post-transition Period) Act 2020.