Restrictions on availability of relief Restrictions on availability of reliefF1
Annotations
Textual amendments
- F1
Sch. 7A inserted (with effect in accordance with Sch. 16 para. 15 of the amending Act) by Finance Act 2016 (c. 24), Sch. 16 para. 4
Notes on Schedule 7A
Textual amendments
- F2
Sch. 7A heading substituted (19.3.2025) by The Co-ownership Contractual Schemes (Tax) Regulations 2025 (S.I. 2025/200), regs. 1(2), 59(2) (with reg. 63)
Notes on Part 2
Textual amendments
- F2
Word in Sch. 7A Pt. 2 heading omitted (19.3.2025) by virtue of The Co-ownership Contractual Schemes (Tax) Regulations 2025 (S.I. 2025/200), regs. 1(2), 59(3) (with reg. 63)