Commentary on Sections Overview Overview Section 3: Arrangements may include retrospective or supplementary provision
32.This section supplements section 2. It is based on section 788(8) of ICTA, section 277(1) of TCGA and section 194(1) of FA 1993.
33.Subsection (2) includes a minor change in the law to clarify how section 277(1) of TCGA applies section 788(8) of ICTA. See Change 1 in Annex 1.