SCHEDULES

SCHEDULE 25U.K.[F1Cases where section 747(3) does not apply]

Textual Amendments

F1Sch. 25 heading substituted (with effect in accordance with Sch. 17 para. 37 of the amending Act) by Finance Act 1998 (c. 36), Sch. 17 para. 25; S.I. 1998/3173, art. 2

Valid from 19/07/2011

[F2Part 3A U.K.Exempt Periods

Textual Amendments

F2Sch. 25 Pt. 3A (paras. 15A-15G) inserted (with effect in accordance with Sch. 12 para. 14(2) of the amending Act) by Finance Act 2011 (c. 11), Sch. 12 para. 8

IntroductoryU.K.

15AU.K.The provisions of this Part of this Schedule have effect for the purposes of section 748(1)(f).]