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Paragraph 3 F1

United Kingdom Repealed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. 12 para. 3 omitted (23.11.2009) by virtue of Finance Act 2008 (c. 9), s. 129(4), Sch. 43 para. 16; S.I. 2009/3024, art. 3 (with art. 4)

Notes on Schedule 12

Modifications

C1

Sch. 12 applied (17.7.2013) by Finance Act 2013 (c. 29), s. 165