85 Restrictions on effect of elections under section 266 of CAA 2001
Finance Act 2006 (2006 c 25) | Legislation

85  Restrictions on effect of elections under section 266 of CAA 2001

(1)     CAA 2001 is amended as follows.

(2)     In section 266 (election where predecessor and successor are connected persons), in subsection (7) (sections 104, 108 and 265 not to apply if election is made), at the end insert “(but see section 267A)”.

(3)     In section 267 (effect of election), at

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