There are currently no known outstanding effects for the Finance Act 2012, Paragraph 243.
243U.K.In section 310(2) (meaning of “carried-forward amount”)—
F1(a). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(b)omit paragraph (b).
Textual Amendments
F1Sch. 16 para. 243(a) repealed (with effect in accordance with Sch. 5 para. 26(1) of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 5 para. 11(2)(c)(ii)
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