Withdrawal of the United Kingdom from the European Union (Consequential Provisions) Act 2020
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Amendment of section 71 of Finance Act 2005 | ||
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78. Section 71 of the Finance Act 2005 is amended— | ||
(a) in subsection (1), by the deletion of the definitions of “Community” and “Member State”, | ||
(b) in subsection (5), by the substitution of “Subject to subsection (5A), a word” for “A word”, and | ||
(c) by the insertion of the following subsection after subsection (5): | ||
“(5A) In this Chapter, each reference to Member State shall apply as if the reference included a reference to Northern Ireland.”. |