Interpretation Interpretation

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

• Sch. 32 para. 1(2)(a) words renumbered as Sch. 32 para. 1(2)(a) by Finance (No. 2) Act 2017 Sch. 14 para. 46(2)(a)(i)
• Sch. 32 para. 1(2)(a) words inserted by Finance (No. 2) Act 2017 Sch. 14 para. 46(2)(a)(ii)
• Sch. 32 para. 1(2)(b) inserted by Finance (No. 2) Act 2017 Sch. 14 para. 46(2)(a)(iii)
• Sch. 32 para. 1(3) words inserted by Finance (No. 2) Act 2017 Sch. 14 para. 46(2)(b)
• Sch. 32 para. 1(3A) inserted by Finance (No. 2) Act 2017 Sch. 14 para. 46(2)(c)
• Sch. 32 para. 2(2) words inserted by Finance (No. 2) Act 2017 Sch. 14 para. 46(3)
• Sch. 32 para. 3(5)(a) words inserted by Finance (No. 2) Act 2017 Sch. 14 para. 46(4)