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Transactions involving a higher threshold interest Transactions involving a higher threshold interestF1

  1. 2Paragraph 2

Annotations

Textual amendments

F1

Sch. 4A inserted (with effect in accordance with Sch. 35 para. 10 of the amending Act) by Finance Act 2012 (c. 14), Sch. 35 para. 4

Notes on Schedule 4A

Modifications

C1

Sch. 4A modified (17.7.2013) by Finance Act 2013 (c. 29), Sch. 40 para. 9(3)

C2

Sch. 4A modified (temp.) (11.7.2023) by Finance (No. 2) Act 2023 (c. 30), Sch. 24 para. 3