Finance Act 1996

[F15(1)In section 348(3) and in section 349(1), at the end there shall be inserted “ or to any payment which is a relevant payment for the purposes of Chapter VIIA of Part IV ”.U.K.

(2)In section 349(3), the following paragraph shall be inserted after paragraph (d)—

(e)to any payment which is a relevant payment for the purposes of Chapter VIIA of Part IV; or]

Textual Amendments

F1Sch. 29 para. 5 repealed (28.7.2000 with effect as mentioned in Sch. 40 Pt. II(17) Note 1 of the amending Act) by 2000 c. 17, s. 156, Sch. 40 Pt. II(17)