F1393M When balancing adjustments are madeU.K.
This section has no associated Explanatory Notes
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Textual Amendments
F1Pt. 4A repealed (with effect in accordance with Sch. 39 para. 40 of the amending Act) by Finance Act 2012 (c. 14), Sch. 39 para. 37 (with Sch. 39 paras. 36, 41, 42)