Provisional affirmative determinations and final affirmative or negative determinations Provisional affirmative determinations and final affirmative or negative determinations
United Kingdom
Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:
Sch. 5 para. 7(1) word omitted by Finance Act 2026 s. 111(3)(a)(i)
Sch. 5 para. 7(1)(a)(ii) and word omitted by Finance Act 2026 s. 111(3)(a)(ii)
Sch. 5 para. 7(2)(a) words omitted by Finance Act 2026 s. 111(3)(b)(i)
Sch. 5 para. 7(2)(b) omitted by Finance Act 2026 s. 111(3)(b)(ii)
Sch. 5 para. 7(3)(a) words omitted by Finance Act 2026 s. 111(3)(c)(i)
Sch. 5 para. 7(3)(b) omitted by Finance Act 2026 s. 111(3)(c)(ii)
Sch. 5 para. 7A and cross-heading inserted by Finance Act 2026 s. 111(4)