This section has no associated Explanatory Notes
3U.K.F1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F1Sch. 5 para. 3 omitted (with effect as mentioned in Sch. 4 para. 13 of the amending Act) by Finance Act 2011 (c. 11), s. 28, Sch. 4 para. 12(b)