This section has no associated Explanatory Notes
F121U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F1Sch. 8 para. 21 and cross-heading omitted (E.W.) (with effect in relation to financial years beginning on or after 1.4.2024) by virtue of Non Domestic Rating Act 2023 (c. 53), s. 19(2)(b), Sch. para. 15