This section has no associated Explanatory Notes
7U.K.For the italic heading before paragraph 2 substitute “ Assets held on 5 April 2013, 5 April 2015 or 5 April 2016: no paragraph 5 election ”.
7U.K.For the italic heading before paragraph 2 substitute “ Assets held on 5 April 2013, 5 April 2015 or 5 April 2016: no paragraph 5 election ”.