F1F23U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F1Sch. 12 paras. 3, 4 repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 217, Sch. 3 Pt. 1 (with Sch. 2)
F2Sch. 12 para. 3 omitted (with effect in accordance with Sch. 23 para. 65 of the amending Act) by virtue of Finance Act 2011 (c. 11), Sch. 23 paras. 56, 65(1)(a) (with Sch. 23 paras. 50, 65(1)(b))