This section has no associated Explanatory Notes
[F110U.K.Paragraphs 11 to 16 apply for the interpretation of paragraph 1(3)(a).]
Textual Amendments
F1Sch. A1 inserted (with effect in accordance with Sch. 25 para. 9 of the amending Act) by Finance Act 2008 (c. 9), Sch. 25 para. 5