F1239Election to accelerate charge under section 238U.K.
This section has no associated Explanatory Notes
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Textual Amendments
F1Ss. 238, 239 omitted (with effect in accordance with Sch. 4 paras. 56, 57 of the amending Act) by virtue of Finance Act 2013 (c. 29), Sch. 4 para. 52(3)