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Paragraph 4 F1F2

United Kingdom Repealed

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

  • Sch. A1 amendment to earlier affecting provision 2017 c. 32, s. 60 by Finance Act 2018 Sch. 6 para. 7(2)(a)
  • Sch. A1 amendment to earlier affecting provision 2017 c. 32, s. 60 by Finance Act 2018 Sch. 6 para. 7(2)(b)

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Annotations

Textual amendments

F1

Sch. A1 paras. A1-2 substituted for Sch. A1 paras. 1-4 and cross-heading (1.4.2026) by Finance Act 2026 (c. 11), s. 256(3)(9); S.I. 2026/356, reg. 2

F2

Sch. A1 inserted (1.4.2026) by Finance (No. 2) Act 2017 (c. 32), s. 60(3)(4) (as amended by Finance Act 2018 (c. 3), Sch. 6 para. 7(2)); S.I. 2026/356, reg. 2

Notes on Part 1

Textual amendments

F2

Sch. A1 Pt. 1 heading substituted (1.4.2026) by Finance Act 2026 (c. 11), s. 256(2)(9); S.I. 2026/356, reg. 2