[F1419Negative amounts treated as nilU.K.
This
adran has no associated
Nodiadau Esboniadol
If the result given by any formula under any provision of this Part would otherwise be a negative amount, the result is to be taken to be nil instead.]
Textual Amendments
F1Pt. 7 Ch. 1 substituted (with effect in accordance with Sch. 22 para. 2(2) of the amending Act) by Finance Act 2003 (c. 14), Sch. 22 para. 2(1)