This section has no associated Explanatory Notes
157(1)Amend the first column of the Table in section 98 (special returns etc) as follows.U.K.
(2)Omit the entry for regulations under Schedule 15 to FA 2009.
(3)At the appropriate place insert—
| “Regulations under section 283, 284, 285, 295 or 297 of TIOPA 2010.” |