Finance Act 2007

[F1 23B U.K. “UK” means the United Kingdom, including the territorial sea of the United Kingdom.]

Textual Amendments

F1 Sch. 24 para. 23B inserted (6.4.2011) by Finance Act 2010 (c. 13), s. 35(2), Sch. 10 para. 6; S.I. 2011/975, art. 2(1) (with art. 3)