Finance Act 2012

This adran has no associated Nodiadau Esboniadol

6U.K.In section 128 (rate of charge: woodlands)—

(a)the existing provisions become subsection (1) of that section, and

(b)after that subsection insert—

(2)In determining for the purposes of subsection (1) the rate or rates at which tax would have been charged on the amount determined under section 127, the effect of Schedule 1A (if it would have applied) is to be disregarded.