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Paragraph 114

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

Omit—

(a)

in FA 1998, section 130(1) and (4), and paragraph 6(3) and (4) of Schedule 21,

(b)

in FA 2002, paragraph 6 of Schedule 11,

(c)

in FA 2003, section 163(3), and

(d)

in FA 2006, paragraphs 34(2)(d) and 36(2)(a) of Schedule 12.