xmlns:atom="http://www.w3.org/2005/Atom" xmlns:atom="http://www.w3.org/2005/Atom"
113(1)The Finance Act 1994 is amended as follows.E+W
Commencement Information
I1Sch. 13 para. 113 in force at 6.4.2014 by S.I. 2014/768, art. 2(1)(b)