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Part 4 Interpretation of this scheduleF1

  1. Meaning of “P”
  2. Meaning of “relevant period”
  3. Other interpretation provisions

Annotations

Textual amendments

F1

Sch. 7ZA inserted (with effect in accordance with Sch. 13 para. 6(1) of the amending Act) by Finance Act 2016 (c. 24), Sch. 13 para. 5

Notes on Schedule 7ZA

Textual amendments

F2

Words in Act substituted (with effect for the tax year 2020-21 and subsequent tax years) by Finance Act 2020 (c. 14), Sch. 3 paras. 7(2)(a), 8 (with Sch. 3 para. 7(3))