F12U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F1Sch. 10 paras. 1, 2 omitted (17.7.2012) by virtue of Finance Act 2012 (c. 14), Sch. 18 para. 23(c)