This section has no associated Explanatory Notes
21(1)The Treasury may by regulations amend paragraph 19 F1....U.K.
(2)Regulations under sub-paragraph (1) may include any amendment of this Schedule that is necessary in consequence of any amendment made by virtue of sub-paragraph (1).
Textual Amendments
F1Words in Sch. 36 para. 21 omitted (with effect in accordance with Sch. 19 para. 9 of the amending Act) by virtue of Finance Act 2015 (c. 11), Sch. 19 para. 5(c)