Introductory IntroductoryF1

Sch. 7D inserted (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by Income Tax (Earnings and Pensions) Act 2003 (c. 1), s. 723, Sch. 6 para. 221 (with Sch. 7)

Word in Sch. 7D heading omitted (6.4.2014) by virtue of Finance Act 2014 (c. 26), Sch. 8 paras. 40, 89 (with Sch. 8 paras. 90-96)

Words in Sch. 7D Pt. 3 heading substituted (6.4.2014) by Finance Act 2014 (c. 26), Sch. 8 paras. 186, 204 (with Sch. 8 paras. 205-215)