This section has no associated Explanatory Notes
511(1)Amend section 348 (CITR: tax relief certificates) as follows.U.K.
(2)In subsection (3)—
(a)omit “which” where it first appears,
(b)in paragraph (a) at the beginning insert “ which ”, and
(c)in paragraph (b) for “paragraph 12 of Schedule 16 to FA 2002” substitute “ section 229 of CTA 2010 ”.
(3)In subsection (7)—
(a)for “the amount” substitute “ an amount ”, and
(b)for “takes effect” substitute “ comes into force ”.