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Textual Amendments
F1Sch. 12 repealed (1.4.2010) (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 270(3), Sch. 3 Pt. 2 (with Sch. 1 para. 270(4), Sch. 2), and Sch. 12 also repealed (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 7 para. 65, Sch. 10 Pt. 12 (with Sch. 9 paras. 1-9, 22)