22U.K.In section 746 (“non-trading credits” and “non-trading debits”) in subsection (2) for paragraph (b) substitute—
“(b)section 793A (effect of election to reallocate charge within group),”.
Commencement Information
I1Sch. 5 para. 22 in force at 6.4.2020, see Sch. 5 para. 35