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Paragraph 101 F1

Repealed

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

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Annotations

Textual amendments

F1

Sch. 7 paras. 100-102 omitted (retrospective to 6.4.2025 for the tax year 2025-26 and subsequent tax years) by virtue of Finance Act 2026 (c. 11), s. 52(2)(b)(4)