F12U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F1Sch. 6 para. 2 omitted (with effect in accordance with s. 54(5)(6) of the amending Act) by virtue of Finance Act 2012 (c. 14), s. 54(4)