F1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F1 Regulations revoked (with effect in accordance with s. 60(9) of the amending Act) by Finance Act 2019 (c. 1), s. 60(7)

Textual Amendments

F1 Regulations revoked (with effect in accordance with s. 60(9) of the amending Act) by Finance Act 2019 (c. 1), s. 60(7)