Paragraph 45 F1
Repealed
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Annotations
Textual amendments
- F1
Sch. 17 para. 45 and cross-heading omitted (18.3.2026) by virtue of Finance Act 2026 (c. 11), s. 216(3)(c) (with s. 219)
Notes on Schedule 17
Modifications
- C1
Sch. 17 modified (17.12.2020 for specified purposes, 31.12.2020 in so far as not already in force) by 1994 c. 23, Sch. 9ZA para. 80 (as inserted by Taxation (Post-transition Period) Act 2020 (c. 26), s. 11(1)(e), Sch. 2 para. 2 (with s. 3(4), Sch. 2 para. 7(7)-(10)); S.I. 2020/1642, reg. 9)