SCHEDULES
SCHEDULE 16Property authorised investment funds and co-ownership authorised contractual schemes
PART 3Consequential amendments
8
In section 86 (payment of tax), in subsection (2)—
a
omit “or” at the end of paragraph (b), and
b
after paragraph (b) insert—
ba
Part 1 of Schedule 7A (PAIF seeding relief),
bb
Part 2 of Schedule 7A (COACS seeding relief), or