Finance Act 1994 (c.9) Finance Act 1994 (c.9)

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

• Sch. 14 para. 5 8 12 13 16-21 23 repealed (prosp.) by Finance Act 1999 s. 123(3) s. 123(4) 139 Sch. 20 Pt. 5(6) Note