Point in time view as at 16/11/2017.
There are currently no known outstanding effects for the Finance Act 2012, Paragraph 21.
21(1)Paragraph 7 is to be treated as having come into force on 6 April 2012.U.K.
F1(2). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F1(3). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F1Sch. 8 para. 21(2)(3) repealed (18.11.2015) by Finance (No. 2) Act 2015 (c. 33), Sch. 6 para. 21
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