F1[F2...U.K.
Textual Amendments
F1Sch. 3B para. 5 and cross-heading omitted (with effect in accordance with Sch. 22 paras. 23, 25 of the amending Act) by virtue of Finance Act 2014 (c. 26), Sch. 22 para. 6(4)
F2Sch. 3B inserted (with effect in accordance with s. 23(2) of the amending Act) by Finance Act 2003 (c. 14), Sch. 2 para. 4
F15U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .]