Finance Act 1994

1F1(1). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .U.K.

(2)Subsection (3) of that section shall cease to have effect.

(3)In this paragraph—

F1(a). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(b)sub-paragraph (2) has effect for the year 1996-97 and subsequent years of assessment.

Textual Amendments

F1Sch. 21 para. 1(1)(3)(a) repealed (31.7.1997 with effect in accordance with s. 36, Sch. 6 of the repealing Act) by 1997 c. 58, s. 52, Sch. 8 Pt. II(11), Note