Yn ddilys o 17/07/2012
[F16AU.K.Any expression—
(a)which is used in any provision made by any of paragraphs 3 to 6, and
(b)which is used in Part 3 of the Finance Act 2012,
has the same meaning in that provision as it has in that Part.]
Textual Amendments
F1Sch. 15 para. 6A inserted (with effect in accordance with s. 178 of the amending Act) by Finance Act 2012 (c. 14), Sch. 18 para. 13(6)