This section has no associated Explanatory Notes
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F1Sch. 8 para. 21(2)(3) repealed (18.11.2015) by Finance (No. 2) Act 2015 (c. 33), Sch. 6 para. 21