This section has no associated Explanatory Notes
F1546U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F1Sch. 1 para. 546 omitted (retrospective to 1.4.2010) by virtue of Finance Act 2010 (c. 13), Sch. 12 paras. 14, 15(4)