[F1197AH Interpretation of sections 197AD to 197AGU.K.
Schedule 12AA to this Act defines terms used in sections 197AD to 197AG.]
Textual Amendments
F1Ss. 197AD-197AH and preceding cross-heading inserted (with effect in accordance with s. 57(4) of the amending Act) by Finance Act 2001 (c. 9), s. 57(1)