Prospective
43U.K.Paragraphs 50 and 51 are excluded from the application of the Schedule for [F1a purpose] mentioned in paragraph 40(1) above.
Textual Amendments
F1Words in Sch. 16 para. 43 substituted (with effect in accordance with s. 123(12) of the amending Act) by Finance Act 2021 (c. 26), s. 123(7) (with s. 123(12))