F1817Priority of other tax provisionsU.K.
This section has no associated Explanatory Notes
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Textual Amendments
F1Pt. 18 omitted (with effect in accordance with s. 81 of the amending Act and also with effect in accordance with Finance (No. 2) Act 2017 (c. 32), s. 39(1)(2)) by virtue of Finance Act 2016 (c. 24), s. 77(4)