Application of section 103(3)(c) of the Finance Act 1996U.K.
[F141ASection 103(3)(c) of the Finance Act 1996 has effect for the purposes of this Schedule as for the purposes of Chapter 2 of Part 4 of that Act.]
Textual Amendments
F1Sch. 26 para. 41A inserted (with effect in accordance with Sch. 17 para. 12(6) of the amending Act) by Finance Act 2008 (c. 9), Sch. 17 para. 12(3)