F121U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F1Sch. 23 para. 21 repealed (with effect in accordance with s. 51(5) of the amending Act) by Finance Act 2013 (c. 29), s. 51(4)