This section has no associated Explanatory Notes
20U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F1Sch. 32 Pts. 1, 2 omitted (retrospective to 26.3.2013) by virtue of Finance Act 2013 (c. 29), Sch. 42 para. 1(2)(b)(3)