Paragraph 8 F1
Repealed
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Annotations
Textual amendments
- F1
Sch. 21 para. 8 repealed (with effect in accordance with Sch. 5 para. 13 of the amending Act) by Finance Act 2025 (c. 8), Sch. 5 paras. 11(b)(ii), 13 (with Sch. 5 paras. 14, 15, 18(4), 19)