F11093Modification of section 1092 for larger SMEsU.K.
This section has no associated Explanatory Notes
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Textual Amendments
F1Ss. 1092-1096 omitted (with effect in accordance with Sch. 3 para. 38 of the amending Act) by virtue of Finance Act 2012 (c. 14), Sch. 3 para. 26