Paragraph 10

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

• Sch. 1 para. 308 omitted by Finance Act 2008 s. 41(7)(h)
• Sch. 1 para. 309 omitted by Finance Act 2008 s. 41(7)(h)
• Sch. 1 para. 350(4) omitted by Finance Act 2008 s. 41(7)(h)