http://www.legislation.gov.uk/id/ukpga/2001/2

F1393F General rule as to what is the relevant interest

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Annotations:

Amendments (Textual)

F1Pt. 4A repealed (with effect in accordance with Sch. 39 para. 40 of the amending Act) by Finance Act 2012 (c. 14), Sch. 39 para. 37 (with Sch. 39 paras. 36, 41, 42)