Finance Act 2010

Cesser of certain reliefs.

5.— The Principal Act is amended—

(a) in section 236 by inserting the following after subsection (6):

“(7) This section ceases to have effect for the year of assessment 2010 and subsequent years of assessment.”,

and

(b) in section 470A by inserting the following after subsection (12):

“(13) This section ceases to have effect for the year of assessment 2010 and subsequent years of assessment.”.