Paragraph 3 F1
Repealed
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Annotations
Textual amendments
- F1
Sch. 4 para. 3 omitted (with effect for the tax year 2024-25 and subsequent tax years) by virtue of Finance Act 2024 (c. 3), Sch. 10 paras. 46(a), 47 (with Sch. 10 paras. 48-50)