Paragraph 5 F1
United Kingdom Repealed
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Annotations
Textual amendments
- F1
Sch. 9 para. 5 omitted (with effect in accordance with Sch. 39 para. 10(1) of the amending Act) by virtue of Finance Act 2012 (c. 14), Sch. 39 para. 7(2)(b) (with Sch. 39 paras. 11-13)