Finance Act 2016, Paragraph 3 is up to date with all changes known to be in force on or before 01 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.
3U.K.In paragraph 25(3)—
(a)insert “ or ” at the end of paragraph (b), and
(b)omit paragraph (d) and the “or” preceding it.
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