[F151AA Commencement of direction under section 50 or 51.U.K.
F2. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .]
Textual Amendments
F1S. 51AA inserted (29.4.1996) by Finance Act 1996 (c. 8), s. 155
F2S. 51AA repealed (6.4.2007 with effect in accordance with s. 1034(1) of the repealing Act) by Income Tax Act 2007 (c. 3), Sch. 1 para. 8, Sch. 3 Pt. 1 (with Sch. 2)