Textual Amendments
F1Word in Pt. 3 heading inserted (with effect in accordance with Sch. 22 para. 12 of the amending Act) by Finance Act 2009 (c. 10), Sch. 22 para. 9; S.I. 2010/670, art. 2
Schedule 5A to this Act (which contains general provisions about information relating to settlements with a foreign element) shall have effect.]
Textual Amendments
F2S. 98A inserted (3.5.1994) by Finance Act 1994 (c. 9), s. 97(2)