SCHEDULE 2 AMENDMENTS TO FA 1996

11.—(1) Paragraph 12J (interpretation) is amended as follows.

(2) In sub-paragraph (1)—

(a) after “12I” insert “and this paragraph”, and

(b) in sub-paragraph (b) omit “(except in paragraph 12B)”.

(3) In sub-paragraph (2) omit “and sub-paragraph (1) above”.