Finance Act 2016

8U.K.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.