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Finance Act 2019

Finance Act 2019 Sch 1 para 84

Sch 1 para 84

(1) Section 279C (effect of election under section 279A) is amended as follows. (2) In subsection (3), for “section 2(2)(a)” substitute “ section 1(3)(a) ” . (3) In subsection (4)— (a) for “section 2(2)” substitute “ section 1(3) ” , and (b) omit “(read, where appropriate, with section 2(4)(a))”. (4) In subsection (5), for “section 2(2)(b)” substitute “ section 1(3)(b) ” . (5) In subsection (6)— (a) in the opening words, for “section 2(2)(b)” substitute “ section 1(3)(b) ” , and (b) in paragraph (c), for “section 10A” substitute “ section 1M ” .

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