Finance Act 2019

Amendment of section 1032 of Principal Act (restrictions on certain reliefs)

12. (1) Section 1032 of the Principal Act is amended—

(a) in subsection (2)(c), by inserting “, or of the United Kingdom,” after “European Communities”, and

(b) in subsection (3), by inserting “or of the United Kingdom” after “European Communities”.

(2) Subsection (1) shall apply from the day (at the time thereon appointed in that behalf under the Act next mentioned) that Part 6 of the Withdrawal of the United Kingdom from the European Union (Consequential Provisions) Act 2019 comes into operation.