Textual Amendments
F1Sch. 12 paras. 15-18 and cross-headings omitted (22.7.2020) by virtue of Finance Act 2020 (c. 14), Sch. 2 para. 20
F117U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .