Finance Act 2010

This section has no associated Explanatory Notes

7(1)Section 74C (meaning of “non-active capacity” for purposes of sections 74A and 74B etc) is amended as follows.U.K.

(2)In subsection (1), for “sections 74A and 74B” substitute “ section 74A ”.

(3)In the heading, for “sections 74A and 74B” substitute section 74A.