This section has no associated Explanatory Notes
F16U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F1Sch. 2 para. 6 omitted (with effect in accordance with s. 36(3)-(5) of the commencing Act) by virtue of Finance (No. 2) Act 2015 (c. 33), s. 36(2)(c)