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

  1. 1BParagraph 1B

Annotations

Textual amendments

F1

Sch. 5 para. 1B inserted (with effect in accordance with Sch. 60 para. 13(2) of the amending Act) by Finance Act 2009 (c. 10), Sch. 60 para. 11

Notes on Schedule 5

Modifications

C1

Sch. 5 extended (19.3.1997) by 1997 c. 16, s. 50(1), Sch. 5 Pt. I para. 4(3)

Notes on Part I

Textual amendments

F1

Words in Sch. 5 Pt. 1 heading inserted (with effect in accordance with Sch. 15 para. 8 of the amending Act) by Finance Act 2015 (c. 11), Sch. 15 para. 7(2)