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Paragraph 123 F1

United Kingdom Repealed

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

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Annotations

Textual amendments

F1

Sch. 1 para. 123 omitted (with effect in accordance with Sch. 39 para. 31(3) of the amending Act) by virtue of Finance Act 2012 (c. 14), Sch. 39 para. 31(2)(c)