Other interpretation Other interpretationF1

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Textual amendments

F1

Sch. 2 para. 17 cross-heading substituted (with effect in accordance with s. 7(3) of the amending Act) by Finance Act 2025 (c. 8), s. 7(3), Sch. 1 para. 9(3) (with Sch. 2 Pts. 1, 2)