F153Leases and changes to accounting standardsU.K.
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Textual Amendments
F1S. 53 omitted (with effect in accordance with Sch. 14 para. 11(2)(3) of the amending Act) by virtue of Finance Act 2019 (c. 1), Sch. 14 para. 11(1) (with Sch. 14 paras. 12-17)