Introductory Text
1.Citation, commencement and interpretation
2.Application of the special annual allowance charge
3.Modifications of Schedule 35
4.(1) In paragraph 3 of Schedule 35 the calculation of...
5.(1) Paragraph 6 of Schedule 35 shall be modified as...
6.(1) Paragraph 13 of Schedule 35 shall be modified as...
7.(1) Paragraph 15 of Schedule 35 shall be modified as...
8.For sub-paragraph (3) of paragraph 16 of Schedule 35 substitute—...
9.(1) Paragraph 17 of Schedule 35 shall be modified as...
10.For paragraph 18 of Schedule 35 substitute— (1) Part 4 of FA 2004 applies in relation to...
Signature
Explanatory Note
