Introduction Overview Chapter 8: Breach of conditions in Chapter 2 Section 565: “The section 565 amount”
1780.This section sets out how to calculate “the section 565 amount” for the purposes of section 564. It is based on section 116(1) and (3) of FA 2006.
1781.This section enacts regulation 6(4) of SI 2006/2864. See Change 43in Annex1.
1782.This section provides that an “officer of Revenue and Customs” rather than “the Commissioners” may specify a date before which profits are to be distributed. See Change 5 in Annex 1.