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Paragraph 62 F1

Repealed

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

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Annotations

Textual amendments

F1

Sch. 20 para. 62 repealed (with effect in accordance with Sch. 5 para. 13 of the amending Act) by Finance Act 2025 (c. 8), Sch. 5 paras. 11(a), 13 (with Sch. 5 paras. 14, 15, 18(4), 19)