16U.K.In section 288 of the Taxation of Chargeable Gains Act 1992 (interpretation), in subsection (3A), at the end insert—
“(k)paragraph 4 of Schedule 4 to the Budget Responsibility and National Audit Act 2011.”
Commencement Information
I1Sch. 5 para. 16 in force at 1.4.2012 by S.I. 2011/2576, art. 5