Paragraph 2 F1
Repealed
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Annotations
Textual amendments
- F1
Sch. 14 Pt. 1 repealed (for the purposes of income tax in relation to the tax year 2025-26 and subsequent tax years) by Finance Act 2025 (c. 8), Sch. 5 paras. 4(c), 12(1) (with Sch. 5 paras. 15, 18(4), 19)