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Paragraph 12

Original text. Later amendments are not shown.

In paragraph 19A(4B)(g)f1 (adjustment on change of accounting policy) after “12” insert “12B, 12D”.

Annotations

Footnotes

f1

Paragraph 19A was inserted by section 52 of, and paragraph 36 of Schedule 10 to, the Finance Act 2004 (c. 12). Sub-paragraphs (4A) to (4D) were inserted by section 80 of, and paragraph 31 of Schedule 4 to, the Finance Act 2005 (c. 7). Sub-paragraph (6) was repealed by section 104 of, and Schedule 11 Part 2(7) to, the Finance Act 2005. Sub-paragraph (4B)(g) was amended by section 37 of, and paragraph 4(2) of Schedule 6 to, the Finance (No. 2) Act 2005 (c. 22).