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Paragraph 16 ExceptionsF1

United Kingdom

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

Sub-paragraph (2) of paragraph 25 of Schedule 5 (exceptions) does not apply.

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Textual amendments

F1

Sch. 5A inserted (11.7.2023 for specified purposes, 13.5.2024 in so far as not already in force) by Finance (No. 2) Act 2023 (c. 30), Sch. 20 paras. 2, 3(1); S.I. 2024/522, reg. 2