Skip to content

Section 48

Subsection 80(1a) of the principal Act is amended—

of Finance Act 2020

ActIn forceProvision 52 of 70
Section 48

(a)

in paragraph (i)—

(i)

by inserting a comma after the words

“any instrument”; and

(ii)

by inserting a comma after the words

“any scheme”; and

(b)

in paragraph (ii)—

(i)

by inserting a comma after the words

“any instrument”; and

(ii)

by substituting for the words “any scheme are chargeable” the words “any scheme, are chargeable under this Act”.

36

Act 831