. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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

• Sch. 35 para. 9 repealed by Finance Act 2012 Sch. 39 para. 28(1)
• Sch. 35 para. 10 repealed by Finance Act 2012 Sch. 39 para. 28(1)