[F121CU.K.In paragraphs 1(2) and 5 references to “tax” are to be interpreted as if amounts payable under [F2Schedule 2 to FA 2019] [F3and amounts payable on account of apprenticeship levy] were tax.]
Textual Amendments
F1Sch. 24 para. 21C and cross-heading inserted (with effect in accordance with Sch. 7 para. 60 of the amending Act) by Finance Act 2015 (c. 11), Sch. 7 para. 56(3)
F2Words in Sch. 24 para. 21C substituted (with effect in accordance with Sch. 2 para. 32(1) of the amending Act) by Finance Act 2019 (c. 1), Sch. 2 para. 27(3)
F3Words in Sch. 24 para. 21C inserted (6.4.2017) by Finance Act 2016 (c. 24), s. 113(4)(16) (with s. 117); S.I. 2017/355, reg. 2