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Textual Amendments
F1Pt. 5B inserted (17.7.2014) by Finance Act 2014 (c. 26), Sch. 11 para. 1
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Textual Amendments
F2S. 257MS omitted: (with application in accordance with Sch. 6 para. 14 of the amending Act) by virtue of Finance Act 2015 (c. 11), Sch. 6 para. 13(3); (with application in accordance with Sch. 1 para. 15 of the amending Act) by virtue of Finance (No. 2) Act 2017 (c. 32), Sch. 1 para. 10(6)