1U.K.In section 98 of the Taxes Management Act 1970 (c. 9), in the second column of the Table, after the final entry insert—
“paragraph 42 of Schedule 16 to the Finance Act 2002
. ”
Commencement Information
I1Sch. 17 para. 1 in force at 23.1.2003 by S.I. 2003/88, arts. 2, 3