Paragraph 1

United Kingdom

F1(1)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(2)

Subsection (3) of that section shall cease to have effect.

(3)

In this paragraph—

(a)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(b)

sub-paragraph (2) has effect for the year 1996-97 and subsequent years of assessment.

Annotations

F1: Sch. 21 para. 1(1)(3)(a) repealed (31.7.1997 with effect in accordance with s. 36, Sch. 6 of the repealing Act) by 1997 c. 58, s. 52, Sch. 8 Pt. II(11), Note