Commentary on Sections Overview Overview Section 1028: Supplementary provision for purposes of sections 1026 and 1027
2669.This section explains how relief is given under the Chapter. It is based on paragraphs 9, 16 and 21 of Schedule 23 to FA 2003.
2670.The section does not repeat the rules but cross-refers to the equivalent provisions in Chapters 2 and 3.