Paragraph 497

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

• Sch. 1 para. 179(2)(a) omitted by Finance Act 2008 s. 41(7)(k)
• Sch. 1 para. 179(2)(b) omitted by Finance Act 2008 s. 41(7)(k)
• Sch. 1 para. 232 repealed by Finance Act 2012 Sch. 39 para. 28(1)
• Sch. 1 para. 180 omitted by Finance Act 2008 s. 41(7)(k)
• Sch. 1 para. 181 omitted by Finance Act 2008 s. 41(7)(k)