Part 2 Consequential Amendments
Finance Act 2014 (2014 c 26) | Legislation

Part 2 Consequential Amendments

2

(1)     Section 98 of TMA 1970 (penalties) is amended as follows.

(2)     In column 1 of the Table, after the entry for sections 257GG and 257GH(1) and (2) of ITA 2007, insert—

“sections 257SG and 257SH(1) and (2) of ITA 2007;â€

(3)     In column 2 of the Table, after the entry for sections 257GE and 257GF of ITA 2007, insert—

“sections 257SE and 257SF of ITA 2007;â€

3

ITA 2007 is amended as follows.

4

In section 2 (overview of Act) after subsection (5A) insert—

“(5B)     Part 5B is about relief for social investments.â€

5

In section 24A(7)(d) (share loss relief on the disposal of certain investments not subject to the limit on deductions imposed by section 24A) after sub-paragraph (ii) insert

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