42E+WIn section 376(4) of the Income and Corporation Taxes Act 1988 (qualifying borrowers and qualifying lenders) for paragraph (j) substitute—
“(j)the Homes and Communities Agency;”.
Commencement Information
I1Sch. 8 para. 42 in force at 1.12.2008 by S.I. 2008/3068, art. 2(1)(w)(3) (with arts. 6-13)