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Paragraph 46

United Kingdom

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

F1(1)

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

(2)

In the second column of the table in section 98 of TMA 1970 insert at the appropriate place— “ paragraph 12 of Schedule 4ZA to the 1992 Act ”.

(3)

This paragraph shall come into force on 6th April 2006.

Annotations

Textual amendments

F1

Sch. 12 para. 46(1) omitted (13.8.2009) by virtue of Finance Act 2009, Schedule 47 (Consequential Amendments) Order 2009 (S.I. 2009/2035), art. 1, Sch. para. 60(m)