Related HMRC Manuals

328H  [Omitted by F(No. 2)A 2015, s. 32 and Sch. 7, para. 21.]

History

S. 328H omitted by F(No. 2)A 2015, s. 32 and Sch. 7, para. 21, with effect in relation to arrangements entered into on or after 18 November 2015 (Royal Assent). Former s. 328H read as follows:

“Other interpretative provisions

328H(1)  In this Act “the Part 5 one-way exchange effect provisions” means sections 328A to 328G and this section.

328H(2)  The following provisions of this section have effect for the purposes of the Part 5 one-way exchange effect provisions.

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