OpenLegislation

Paragraph 11 F1F2

Repealed

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Annotations

Textual amendments

F1

Sch. 7A para. 11 and cross-heading omitted (with effect in relation to periods of account ending on or after 31.3.2026) by virtue of Finance Act 2026 (c. 11), s. 61(12)(21)

F2

Sch. 7A inserted (with effect in accordance with Sch. 5 para. 25(1)(2) of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 5 para. 2 (with Sch. 5 para. 28)