Point in time view as at 15/03/2018.
Finance Act 2011, Paragraph 77 is up to date with all changes known to be in force on or before 09 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
77U.K.Paragraphs 74 to [F176A] are subject to [F2Step 7 in paragraph 15Z1 and] Step 6 in paragraph 24(1).
Textual Amendments
F1Word in Sch. 19 para. 77 substituted (with effect in accordance with Sch. 26 para. 11(4) of the amending Act) by Finance Act 2014 (c. 26), Sch. 26 para. 11(3) (with Sch. 26 para. 13)
F2Words in Sch. 19 para. 77 inserted (with effect in accordance with Sch. 9 para. 35 of the amending Act) by Finance Act 2018 (c. 3), Sch. 9 para. 15
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