Amendment to the Taxation (International and Other Provisions) Act 2010
This section has no associated Explanatory Memorandum
13. In section 259NEC(6) of the Taxation (International and Other Provisions) Act 2010(1) (release of debts), after “2009” insert “or the exercise of a third-country instrument or a stabilisation power under Schedule 11 to the Financial Services and Markets Act 2023”.
(1)
2010 c. 8. Section 259NEC was inserted by paragraph 5 of Schedule 7 to the Finance Act 2021 (c. 26).