Finance Act 2016

21(1)Section 357GB (application of Part 8A in relation to partnerships) is amended as follows.U.K.

(2)In subsection (11)—

(a)in the words before paragraph (a), after “Sections” insert “ 357BK, 357BKA ”, and

(b)in paragraph (a) after “section” insert “ 357BK or ”.

(3)In subsection (12) for “section 357CB(1)(c)” substitute “ section 357BG(1)(c) ”.