Paragraph 7
(1)
In section 182 of the 1993 Act (regulations), subsections (2) to (4) shall cease to have effect.
(2)
This paragraph has effect for the year 1997-98 and subsequent years of assessment.
In section 182 of the 1993 Act (regulations), subsections (2) to (4) shall cease to have effect.
This paragraph has effect for the year 1997-98 and subsequent years of assessment.