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Paragraph 7 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Repealed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. 12 para. 7 and cross-heading omitted (21.7.2008) by virtue of Finance Act 2008 (c. 9), Sch. 44 para. 10

Notes on Schedule 12

Modifications

C1

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