F1F2
This section has no associated Explanatory Notes
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Textual Amendments
F1Pt. 13 Ch. 6 omitted (with effect in relation to accounting periods beginning on or after 1.4.2024) by virtue of Finance Act 2024 (c. 3), Sch. 1 paras. 7, 16 (with Sch. 1 para. 18); S.I. 2024/286, reg. 2
F2S. 1083 omitted (with effect in accordance with Sch. 15 paras. 28, 29 of the amending Act) by virtue of Finance Act 2013 (c. 29), Sch. 15 para. 19