7U.K.The amendments made by [F1paragraph] 6 come into force on 1 January 2013.
Textual Amendments
F1Word in Sch. 34 para. 7 substituted (retrospective to 1.1.2013) by Finance Act 2013 (c. 29), s. 202(4)(b)(5) (with s. 202(6)-(13))