Paragraph 5

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

• Sch. 1 para. 1 words omitted by Finance Act 2014 Sch. 20 para. 9(2)
• Sch. 1 para. 2 words substituted by Finance Act 2014 Sch. 20 para. 9(3)
• Sch. 1 para. 18-24 omitted by Finance Act 2014 Sch. 20 para. 9(4)
• Sch. 1 para. 26 omitted by Finance Act 2014 Sch. 20 para. 9(4)
• Sch. 1 para. 27 omitted by Finance Act 2014 Sch. 20 para. 9(4)
• Sch. 1 para. 28 omitted by Finance Act 2014 Sch. 20 para. 9(4)
• Sch. 1 para. 32 omitted by Finance Act 2014 Sch. 20 para. 9(4)
• Sch. 1 para. 34 omitted by Finance Act 2014 Sch. 20 para. 9(4)
• Sch. 1 para. 36 omitted by Finance Act 2014 Sch. 20 para. 9(4)
• Sch. 1 para. 37 omitted by Finance Act 2014 Sch. 20 para. 9(4)
• Sch. 1 para. 26A inserted by Climate Change Levy (Fuel Use and Recycling Processes) 2014 reg. 3