Section 4BA Rates, and use of unused basic rate band, in certain casesF1
Repealed
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Annotations
Textual amendments
- F1
Pt. 1 substituted (with effect in accordance with Sch. 1 paras. 120, 123 of the amending Act) by Finance Act 2019 (c. 1), Sch. 1 para. 2