Related Commentary  

419  [Omitted by FA 2011, s. 30 and Sch. 5, para. 7(1).]


S. 419 omitted by FA 2011, s. 30 and Sch. 5, para. 7(1) with effect in relationships to which a company is a party (or to which it is treated as a party under former s. 418(6A)) on or after 19 July 2011, but amounts are to continue to be brought into account for the purposes of Pt. 5 disregarding this repeal if the amounts relate to a time before that date. Former s. 419 read as follows:

“Section 418: supplementary

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