Finance Act 2016

23U.K.In regulation 2(1) (interpretation)—

(a)after the entry for “fixed protection 2014” insert—

fixed protection 2016” means protection under paragraph 1(2) of Schedule 4 to FA 2016;, and

(b)after the entry for “individual protection 2014” insert—

individual protection 2016” means protection under paragraph 9(2) of Schedule 4 to FA 2016;.