Finance Act 2015
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Miscellaneous technical amendments in relation to tax | ||
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88. (1) The Principal Act is amended— | ||
(a) in section 118B(1), in the definition of “exempt employee benefit”, by substituting “subsection (2)(a)(i), (ii) and (iii) ” for “subsection (2)(a)(i) and (ii) ”, | ||
(b) in Part 36 by renumbering the existing section numbered 848AA (inserted by section 48 of the Finance Act 2014 as section 847B, | ||
(c) in paragraph 9FB(7) of Schedule 24 by deleting “the Federal Republic of Germany,”, and | ||
(d) in Schedule 25B by substituting the following for “for the tax year under section 823A” in the matter set out in column (3) opposite the entry at Reference Number 48A: | ||
“under section 823A for the tax years 2012, 2013, 2014, 2016 and for each subsequent tax year”. | ||
(2) This section has effect on and from the passing of this Act. |