This section has no associated Explanatory Notes
10F1(1). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .U.K.
(2)The other amendments made by this Schedule have effect for the tax year 2011-12 and subsequent tax years.
Textual Amendments
F1Sch. 28 para. 10(1) omitted (with effect in accordance with s. 59(5) of the amending Act) by virtue of Finance Act 2010 (c. 13), s. 59(4)(b)