Prospective
F118U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F1Sch. 21 para. 18 omitted (1.4.2022) by virtue of Finance Act 2022 (c. 3), Sch. 11 para. 10(k)