Changes made by Finance Act 2013
2013 c. 29
Made to Taxation of Chargeable Gains Act 1992
209 changes. All changes made by Finance Act 2013
| Provision changed | Change | By | In force | Text |
|---|---|---|---|---|
| Sch. 4C para. 9(3)(a)(i) | words omitted | Sch. 46 para. 107(5) | 17 Jul 2013 | Written in |
| s. 96(3) | words omitted | Sch. 46 para. 94(2) | 17 Jul 2013 | Written in |
| s. 12(2A) | inserted | Sch. 45 para. 95(2) | 17 Jul 2013 | Written in |
| s. 69(2B)(c) | words omitted | Sch. 46 para. 82(3) | 17 Jul 2013 | Written in |
| s. 16ZC(3)(a) | words inserted | Sch. 45 para. 99(2)(a) | 17 Jul 2013 | Written in |
| s. 13(13)(b) | words omitted | Sch. 46 para. 77(4) | 17 Jul 2013 | Written in |
| s. 2(7A) | inserted | Sch. 25 para. 3 | 17 Jul 2013 | Written in |
| s. 13(10) | words substituted | Sch. 46 para. 77(3) | 17 Jul 2013 | Written in |
| s. 171(2)(ba) | inserted | Sch. 25 para. 12 | 17 Jul 2013 | Written in |
| s. 261(2)(a) | words omitted | Sch. 46 para. 104(3) | 17 Jul 2013 | Written in |
| s. 3A(1)(a) | words inserted | Sch. 45 para. 94(2)(a) | 17 Jul 2013 | Written in |
| s. 87B(1)(a) | word inserted | Sch. 46 para. 18(a) | 17 Jul 2013 | Written in |
| s. 2(2)(a) | words inserted | Sch. 45 para. 93(3)(b) | 17 Jul 2013 | Written in |
| s. 96(5)(b) | words omitted | Sch. 46 para. 94(4) | 17 Jul 2013 | Written in |
| s. 87B(1)(b) | word omitted | Sch. 46 para. 18(b) | 17 Jul 2013 | Written in |
| s. 169D(10) | omitted | Sch. 44 para. 12(5) | 17 Jul 2013 | Written in |
| s. 13(3A) | inserted | Sch. 45 para. 96 | 17 Jul 2013 | Written in |
| s. 84(1)(b) | words omitted | Sch. 46 para. 89 | 17 Jul 2013 | Written in |
| s. 288(1) | words inserted | Sch. 45 para. 148(3)(a) | 17 Jul 2013 | Written in |
| s. 167(2)(a) | words substituted | Sch. 46 para. 100(2) | 17 Jul 2013 | Written in |
| s. 159(2)(b) | words omitted | Sch. 46 para. 98(2) | 17 Jul 2013 | Written in |
| Sch. 5A para. 2(1)(d) | words omitted | Sch. 46 para. 109(2)(b) | 17 Jul 2013 | Written in |
| Sch. 5BB para. 2(1) | words substituted | s. 57(3)(a) | 17 Jul 2013 | Written in |
| Sch. 4C para. 5(1)(b) | words omitted | Sch. 46 para. 107(4)(b) | 17 Jul 2013 | Written in |
| s. 106A(5A)(a) | words substituted | Sch. 46 para. 97(a) | 17 Jul 2013 | Written in |
| Sch. 5BB para. 1(3)(a) | words substituted | s. 57(2)(b) | 17 Jul 2013 | Written in |
| Sch. 4C para. 12(1)(a) | substituted | Sch. 45 para. 123(3)(a) | 17 Jul 2013 | Written in |
| s. 3A(1)(b) | words inserted | Sch. 45 para. 94(2)(b) | 17 Jul 2013 | Written in |
| Sch. 4C para. 1A(3) | words substituted | Sch. 46 para. 107(2) | 17 Jul 2013 | Written in |
| s. 86(2) | substituted | Sch. 46 para. 91(3) | 17 Jul 2013 | Written in |
| s. 3A(2) | words inserted | Sch. 45 para. 94(3) | 17 Jul 2013 | Written in |
| s. 4(3A) | inserted | Sch. 25 para. 5 | 17 Jul 2013 | Written in |
| Sch. 7C para. 8(a) | substituted | Sch. 46 para. 111 | 17 Jul 2013 | Written in |
| Sch. 5B para. 1(4)(a) | words omitted | Sch. 46 para. 110(2)(b) | 17 Jul 2013 | Written in |
| Sch. 5 para. 2A(4)(a) | words substituted | Sch. 46 para. 108(2)(a) | 17 Jul 2013 | Written in |
| s. 169D(1) | words inserted | s. 63(1) | 17 Jul 2013 | Written in |
| s. 263A(5) | omitted | Sch. 12 para. 9(4) | 17 Jul 2013 | Written in |
| s. 279B(7) | words substituted | Sch. 45 para. 122(2) | 17 Jul 2013 | Written in |
| s. 21(2) | applied by 1970 c. 9 Sch. 3ZB para. 14(5) (as inserted) | Sch. 49 para. 6 | 17 Jul 2013 | Written in |
| s. 168(5)(b) | words omitted | Sch. 46 para. 101(4)(b) | 17 Jul 2013 | Written in |
| Sch. 1 para. 1(1) | words substituted | Sch. 44 para. 13(2)(a) | 17 Jul 2013 | Written in |
| s. 168(4) | words substituted | Sch. 46 para. 101(3) | 17 Jul 2013 | Written in |
| Sch. 4A para. 5(1)(2) | words omitted | Sch. 46 para. 106(2) | 17 Jul 2013 | Written in |
| s. 81(1)(b) | words omitted | Sch. 46 para. 85(2) | 17 Jul 2013 | Written in |
| s. 1(3) | words substituted | Sch. 25 para. 2(4) | 17 Jul 2013 | Written in |
| s. 69(2E) | words substituted | Sch. 46 para. 82(4) | 17 Jul 2013 | Written in |
| s. 166(1) | words substituted | Sch. 46 para. 99(2) | 17 Jul 2013 | Written in |
| s. 263F(9)(10) | substituted for s. 263F(9) | Sch. 12 para. 11(3) | 17 Jul 2013 | Written in |
| s. 67(6)(a) | words substituted | Sch. 46 para. 81 | 17 Jul 2013 | Written in |
| s. 16ZC(3)(b) | words inserted | Sch. 45 para. 99(2)(b) | 17 Jul 2013 | Written in |
| s. 106A(5)(aa) | inserted | Sch. 24 para. 4(2)(b) | 17 Jul 2013 | Written in |
| s. 168(5)(a) | words substituted | Sch. 46 para. 101(4)(a) | 17 Jul 2013 | Written in |
| s. 169D(4A)-(4F) | inserted | Sch. 44 para. 12(3) | 17 Jul 2013 | Written in |
| s. 83(1) | words omitted | Sch. 46 para. 87 | 17 Jul 2013 | Written in |
| Sch. 5A para. 3(1)(b) | words omitted | Sch. 46 para. 109(3)(a)(ii) | 17 Jul 2013 | Written in |
| Sch. 5A para. 3(3) | word substituted | Sch. 46 para. 109(3)(b) | 17 Jul 2013 | Written in |
| s. 161(3A) | words inserted | Sch. 25 para. 11(4) | 17 Jul 2013 | Written in |
| s. 16(3) | words inserted | Sch. 25 para. 8 | 17 Jul 2013 | Written in |
| s. 106A(10) | words inserted | Sch. 24 para. 4(4) | 17 Jul 2013 | Written in |
| s. 9 | omitted | Sch. 45 para. 148(2) | 17 Jul 2013 | Written in |
| s. 271(1A) | words inserted | Sch. 25 para. 14(a) | 17 Jul 2013 | Written in |
| s. 16ZC(7) | words inserted | Sch. 45 para. 99(3) | 17 Jul 2013 | Written in |
| Sch. 5BB para. 1(2)(b) | words substituted | s. 57(2)(a)(ii) | 17 Jul 2013 | Written in |
| Sch. 4C para. 12A(1) | words substituted | Sch. 45 para. 123(5)(a) | 17 Jul 2013 | Written in |
| s. 169(3)(a) | words omitted | Sch. 46 para. 102 | 17 Jul 2013 | Written in |
| s. 81(4)(b) | words omitted | Sch. 46 para. 85(4) | 17 Jul 2013 | Written in |
| s. 106A(5A)(b) | words omitted | Sch. 46 para. 97(b) | 17 Jul 2013 | Written in |
| Sch. 4A para. 6(1) | words substituted | Sch. 46 para. 106(3)(b) | 17 Jul 2013 | Written in |
| s. 97(1)(a) | words substituted | Sch. 46 para. 95 | 17 Jul 2013 | Written in |
| s. 16(3A) | inserted | Sch. 45 para. 97 | 17 Jul 2013 | Written in |
| s. 161(1) | words substituted | Sch. 25 para. 11(2) | 17 Jul 2013 | Written in |
| Sch. 5 para. 9(4)(b) | words omitted | Sch. 46 para. 108(3)(b) | 17 Jul 2013 | Written in |
| Sch. 1 para. 1(1A)-(1E) | inserted | Sch. 44 para. 13(3) | 17 Jul 2013 | Written in |
| s. 83A(4)(a) | words substituted | Sch. 46 para. 88(3)(a) | 17 Jul 2013 | Written in |
| s. 87(4)(a) | words omitted | Sch. 46 para. 92(3) | 17 Jul 2013 | Written in |
| s. 87B(1)(c) | omitted | Sch. 46 para. 18(c) | 17 Jul 2013 | Written in |
| s. 288(1ZB) | inserted | Sch. 45 para. 104(3) | 17 Jul 2013 | Written in |
| s. 8(4A) | inserted | Sch. 25 para. 6 | 17 Jul 2013 | Written in |
| Sch. 1 para. 1(2) | words substituted | Sch. 44 para. 13(4) | 17 Jul 2013 | Written in |
| Sch. 1 para. 1(6) | words substituted | Sch. 44 para. 13(5) | 17 Jul 2013 | Written in |
| s. 288(8) Table | words omitted | Sch. 45 para. 148(3)(b) | 17 Jul 2013 | Written in |
| Sch. 5B para. 19(1) | words substituted | Sch. 46 para. 110(4) | 17 Jul 2013 | Written in |
| s. 83A(4)(b) | words omitted | Sch. 46 para. 88(3)(b) | 17 Jul 2013 | Written in |
| s. 263G(4) | omitted | Sch. 12 para. 12(b) | 17 Jul 2013 | Written in |
| s. 80(1) | words substituted | Sch. 46 para. 84 | 17 Jul 2013 | Written in |
| s. 148A-148C | omitted | Sch. 12 para. 8 | 17 Jul 2013 | Written in |
| s. 85(1) | words substituted | Sch. 46 para. 90 | 17 Jul 2013 | Written in |
| s. 87(7) | inserted | Sch. 45 para. 101 | 17 Jul 2013 | Written in |
| Pt. 2 Ch. 5 | inserted | Sch. 25 para. 9 | 17 Jul 2013 | Written in |
| s. 263G(2) | words substituted | Sch. 12 para. 12(a) | 17 Jul 2013 | Written in |
| Sch. 5BB para. 2(2) | words substituted | s. 57(3)(b)(i) | 17 Jul 2013 | Written in |
| s. 16(3) | words substituted | Sch. 46 para. 78 | 17 Jul 2013 | Written in |
| s. 288(1) | words inserted | Sch. 45 para. 104(2) | 17 Jul 2013 | Written in |
| s. 88(1)(a) | words omitted | Sch. 46 para. 93(a) | 17 Jul 2013 | Written in |
| Sch. 4A para. 6(1) | words substituted | Sch. 46 para. 106(3)(a) | 17 Jul 2013 | Written in |
| s. 159(5) | words omitted | Sch. 46 para. 98(3) | 17 Jul 2013 | Written in |
| s. 263AA | inserted | Sch. 12 para. 10 | 17 Jul 2013 | Written in |
| Sch. 5BB para. 1(5)(5A) | substituted for Sch. 5BB para. 1(5) | s. 57(2)(c) | 17 Jul 2013 | Written in |
| s. 162B 162C and cross-heading | inserted | s. 61(1) | 17 Jul 2013 | Written in |
| s. 261(1) | words substituted | Sch. 46 para. 104(2) | 17 Jul 2013 | Written in |
| s. 2B-2F | inserted | Sch. 25 para. 4 | 17 Jul 2013 | Written in |
| s. 87(1) | words substituted | Sch. 46 para. 92(2) | 17 Jul 2013 | Written in |
| s. 263A(1) | words substituted | Sch. 12 para. 9(3) | 17 Jul 2013 | Written in |
| s. 2(2) | words inserted | Sch. 45 para. 93(3)(a) | 17 Jul 2013 | Written in |
| s. 96(9A) | words substituted | Sch. 45 para. 121 | 17 Jul 2013 | Written in |
| s. 12(1) | substituted | Sch. 46 para. 17 | 17 Jul 2013 | Written in |
| s. 96(4)(a)(b) | words omitted | Sch. 46 para. 94(3) | 17 Jul 2013 | Written in |
| Sch. 1 para. 2(7)(a) | words omitted | Sch. 46 para. 105 | 17 Jul 2013 | Written in |
| s. 106A(5) | word omitted | Sch. 24 para. 4(2)(a) | 17 Jul 2013 | Written in |
| Sch. 4C para. 6(1)(b) | words substituted | Sch. 45 para. 123(2) | 17 Jul 2013 | Written in |
| s. 81(3)(b) | words omitted | Sch. 46 para. 85(3) | 17 Jul 2013 | Written in |
| s. 166(2)(a) | words omitted | Sch. 46 para. 99(3) | 17 Jul 2013 | Written in |
| s. 13A | inserted | s. 62(4) | 17 Jul 2013 | Written in |
| s. 65(3)(b) | words substituted | Sch. 46 para. 80 | 17 Jul 2013 | Written in |
| s. 2(1A) | inserted | Sch. 46 para. 75(3) | 17 Jul 2013 | Written in |
| s. 76(1B)(a) | words substituted | Sch. 46 para. 83 | 17 Jul 2013 | Written in |
| s. 271(10) | words substituted | Sch. 25 para. 14(b) | 17 Jul 2013 | Written in |
| s. 169D(7) | substituted for s. 169D(7)-(9) | Sch. 44 para. 12(4) | 17 Jul 2013 | Written in |
| s. 13(2) | words omitted | Sch. 46 para. 77(2) | 17 Jul 2013 | Written in |
| s. 105(4)(5) | inserted | Sch. 24 para. 3 | 17 Jul 2013 | Written in |
| s. 168(1)(b) | words substituted | Sch. 46 para. 101(2) | 17 Jul 2013 | Written in |
| s. 10A 10AA | substituted for s. 10A | Sch. 45 para. 119 | 17 Jul 2013 | Written in |
| Sch. 4C para. 4(1) | words omitted | Sch. 46 para. 107(3)(a) | 17 Jul 2013 | Written in |
| Sch. 5BB para. 1(2)(a) | words inserted | s. 57(2)(a)(i) | 17 Jul 2013 | Written in |
| Sch. 4C para. 10(1) | words omitted | Sch. 46 para. 107(6) | 17 Jul 2013 | Written in |
| Sch. 5 para. 2A(4)(b) | words omitted | Sch. 46 para. 108(2)(b) | 17 Jul 2013 | Written in |
| s. 37(2A) | inserted | Sch. 12 para. 6 | 17 Jul 2013 | Written in |
| s. 1(2A) | inserted | Sch. 25 para. 2(3) | 17 Jul 2013 | Written in |
| Sch. 5BB para. 2(2) | words substituted | s. 57(3)(b)(ii) | 17 Jul 2013 | Written in |
| s. 263F(2) | words substituted | Sch. 12 para. 11(2) | 17 Jul 2013 | Written in |
| s. 47A 47B and cross-heading | inserted | Sch. 4 para. 45 | 17 Jul 2013 | Written in |
| Sch. 4ZZA | inserted | Sch. 25 para. 16 | 17 Jul 2013 | Written in |
| s. 199(2) | words substituted | Sch. 46 para. 103 | 17 Jul 2013 | Written in |
| s. 69(2) | words omitted | Sch. 46 para. 82(2) | 17 Jul 2013 | Written in |
| s. 86(1)(c) | words substituted | Sch. 46 para. 91(2) | 17 Jul 2013 | Written in |
| Sch. 5A para. 2(1)(c) | words substituted | Sch. 46 para. 109(2)(a) | 17 Jul 2013 | Written in |
| s. 13(1A) | inserted | Sch. 25 para. 7 | 17 Jul 2013 | Written in |
| s. 83A(3)(a) | words omitted | Sch. 46 para. 88(2) | 17 Jul 2013 | Written in |
| Sch. 5A para. 5(1)(a) | words substituted | Sch. 46 para. 109(5)(a) | 17 Jul 2013 | Written in |
| Sch. 5B para. 3(3)(b) | words omitted | Sch. 46 para. 110(3) | 17 Jul 2013 | Written in |
| s. 279B(8)(a)(b) | word substituted | Sch. 45 para. 122(3) | 17 Jul 2013 | Written in |
| s. 82(3)(b) | words substituted | Sch. 46 para. 86 | 17 Jul 2013 | Written in |
| Sch. 4C para. 5(1)(a) | words omitted | Sch. 46 para. 107(4)(a) | 17 Jul 2013 | Written in |
| Sch. 5A para. 4(3) | word substituted | Sch. 46 para. 109(4)(b) | 17 Jul 2013 | Written in |
| s. 106A(5)(b) | words inserted | Sch. 24 para. 4(2)(c) | 17 Jul 2013 | Written in |
| s. 169I(7A)-(7R) | inserted | Sch. 24 para. 1(3) | 17 Jul 2013 | Written in |
| s. 288(1) | words inserted | Sch. 25 para. 15 | 17 Jul 2013 | Written in |
| s. 86A | substituted | Sch. 45 para. 120 | 17 Jul 2013 | Written in |
| s. 161(4) | words inserted | Sch. 25 para. 11(5) | 17 Jul 2013 | Written in |
| Sch. 4C para. 12A(1) | words substituted | Sch. 45 para. 123(5)(b) | 17 Jul 2013 | Written in |
| Sch. 5 para. 9(4)(a) | words substituted | Sch. 46 para. 108(3)(a) | 17 Jul 2013 | Written in |
| s. 169I(5) | words substituted | Sch. 24 para. 1(2) | 17 Jul 2013 | Written in |
| s. 169D(3) | substituted | Sch. 44 para. 12(2) | 17 Jul 2013 | Written in |
| Sch. 4C para. 12(2) | words substituted | Sch. 45 para. 123(4) | 17 Jul 2013 | Written in |
| s. 13(4) | words substituted | s. 62(2) | 17 Jul 2013 | Written in |
| s. 86(4)(a) | words inserted | Sch. 45 para. 100 | 17 Jul 2013 | Written in |
| Sch. 4C para. 4(2) | words omitted | Sch. 46 para. 107(3)(b) | 17 Jul 2013 | Written in |
| s. 263A(A1) | inserted | Sch. 12 para. 9(2) | 17 Jul 2013 | Written in |
| s. 1(2) | words inserted | Sch. 25 para. 2(2) | 17 Jul 2013 | Written in |
| s. 39(3A) | inserted | Sch. 12 para. 7 | 17 Jul 2013 | Written in |
| s. 100A | inserted | Sch. 25 para. 10 | 17 Jul 2013 | Written in |
| s. 88(1)(b) | words omitted | Sch. 46 para. 93(b) | 17 Jul 2013 | Written in |
| Sch. 5A para. 4(1)(b) | words omitted | Sch. 46 para. 109(4)(a)(ii) | 17 Jul 2013 | Written in |
| Sch. 5A para. 4(1)(a) | words substituted | Sch. 46 para. 109(4)(a)(i) | 17 Jul 2013 | Written in |
| s. 2(1B)(1C) | inserted | Sch. 45 para. 93(2) | 17 Jul 2013 | Written in |
| s. 62(3) | words omitted | Sch. 46 para. 79 | 17 Jul 2013 | Written in |
| Sch. 4C para. 12(1)(b) | words substituted | Sch. 45 para. 123(3)(b) | 17 Jul 2013 | Written in |
| s. 187A | inserted | Sch. 25 para. 13 | 17 Jul 2013 | Written in |
| s. 13(5)(ca)(cb) | inserted | s. 62(3) | 17 Jul 2013 | Written in |
| Sch. 5A para. 5(1)(b) | words omitted | Sch. 46 para. 109(5)(b) | 17 Jul 2013 | Written in |
| s. 69(2DA)(2DB) | inserted | Sch. 45 para. 102 | 17 Jul 2013 | Written in |
| s. 161(3ZA)(3ZB) | inserted | Sch. 25 para. 11(3) | 17 Jul 2013 | Written in |
| s. 10(1) | words substituted | Sch. 46 para. 76 | 17 Jul 2013 | Written in |
| s. 150G | words substituted | s. 57(5) | 17 Jul 2013 | Written in |
| s. 81(5)(a) | words omitted | Sch. 46 para. 85(5) | 17 Jul 2013 | Written in |
| Sch. 5BB para. 5(2) | words substituted | s. 57(4) | 17 Jul 2013 | Written in |
| Sch. 5A para. 3(1)(a) | words substituted | Sch. 46 para. 109(3)(a)(i) | 17 Jul 2013 | Written in |
| s. 86(3) | words omitted | Sch. 46 para. 91(4) | 17 Jul 2013 | Written in |
| Sch. 7A para. 10A | inserted | Sch. 25 para. 17 | 17 Jul 2013 | Written in |
| s. 167(3) | words substituted | Sch. 46 para. 100(3) | 17 Jul 2013 | Written in |
| Sch. 5B para. 1(1)(d) | words omitted | Sch. 46 para. 110(2)(a) | 17 Jul 2013 | Written in |
| s. 99(1)(c) | words omitted | Sch. 46 para. 96 | 17 Jul 2013 | Written in |
| s. 12(3) | words inserted | Sch. 45 para. 95(3) | 17 Jul 2013 | Written in |
| s. 60 | applied | s. 59(8) | 17 Jul 2013 | Written in |
| s. 106A(6A)(6B) | inserted | Sch. 24 para. 4(3) | 17 Jul 2013 | Written in |
| Sch. 1 para. 1(1)(a)(b) | substituted | Sch. 44 para. 13(2)(b) | 17 Jul 2013 | Written in |
| s. 16ZB(1)(c) | words inserted | Sch. 45 para. 98 | 17 Jul 2013 | Written in |
| s. 2(1) | words substituted | Sch. 46 para. 75(2) | 17 Jul 2013 | Written in |
| s. 149AA(6A) | inserted | Sch. 23 para. 19(5) | 1 Sep 2013 | Written in |
| s. 236B-236G and cross-heading | inserted | Sch. 23 para. 20 | 1 Sep 2013 | Written in |
| s. 149AA(1A) | inserted | Sch. 23 para. 19(3) | 1 Sep 2013 | Written in |
| s. 58(2)(c) and word | inserted | Sch. 23 para. 18(b) | 1 Sep 2013 | Written in |
| s. 149AA heading | words inserted | Sch. 23 para. 19(6)(b) | 1 Sep 2013 | Written in |
| s. 58(2)(a) | word omitted | Sch. 23 para. 18(a) | 1 Sep 2013 | Written in |
| s. 149AA(1) | words substituted | Sch. 23 para. 19(2) | 1 Sep 2013 | Written in |
| s. 149AA(7) | words inserted | Sch. 23 para. 19(6)(b) | 1 Sep 2013 | Written in |
| s. 149AA(2) | word substituted | Sch. 23 para. 19(4)(b) | 1 Sep 2013 | Written in |
| s. 149AA(2) | words substituted | Sch. 23 para. 19(4)(a) | 1 Sep 2013 | Written in |
| s. 149AA(7) | words substituted | Sch. 23 para. 19(6)(a) | 1 Sep 2013 | Written in |
| s. 263I(1)(a)(b) | substituted | Sch. 29 para. 10(2) | 1 Jan 2014 | Written in |
| s. 263F(2) | words omitted | Sch. 29 para. 7(b) | 1 Jan 2014 | Written in |
| s. 263H(3)(b) | words omitted | Sch. 29 para. 9 | 1 Jan 2014 | Written in |
| s. 263B(7) | substituted | Sch. 29 para. 5 | 1 Jan 2014 | Written in |
| s. 263F(1)(d) and word | omitted | Sch. 29 para. 7(a)(ii) | 1 Jan 2014 | Written in |
| s. 263G(1)(d) | omitted | Sch. 29 para. 8(a) | 1 Jan 2014 | Written in |
| s. 263F(1)(c) | word inserted | Sch. 29 para. 7(a)(i) | 1 Jan 2014 | Written in |
| s. 263G(2) | words omitted | Sch. 29 para. 8(b) | 1 Jan 2014 | Written in |
| s. 263D | omitted | Sch. 29 para. 6 | 1 Jan 2014 | Written in |
| s. 263I(6) | substituted | Sch. 29 para. 10(3) | 1 Jan 2014 | Written in |
From legislation.gov.uk's record of changes, the official one: see it there.