F1Assets held on 5 April 2013, 5 April 2015 or 5 April 2016: no paragraph 5 electionU.K.
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Textual Amendments
F1Sch. 4ZZA omitted (with effect in accordance with Sch. 1 paras. 120, 123 of the amending Act) by virtue of Finance Act 2019 (c. 1), Sch. 1 para. 18