3(1)Section 367 of the Taxes Act 1988 (supplementary provisions) is amended as follows.U.K.
(2)Omit subsection (1) and, in subsection (2), the words “354(1) and”.
F1(3). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(4)In subsection (5), for “sections 356A to 357 and” substitute “ section ”.
Textual Amendments
F1Sch. 4 para. 3(3) repealed (1.4.2010 with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 10 Pt. 13 (with Sch. 9 paras. 1-9, 22)