Taxation (Consequential Rate Alignment and Remedial Matters) Act 2009

47 Maximum investors' interests

  • (1) In section HM 15(2), “Sections HM 21(2) to (4), HM 22, and HM 22B ”is replaced by “Sections HM 21(2) to (4) and HM 22”.

    (2) Subsection (1) applies for the 2010–11 and later income years.