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

F1393M When balancing adjustments are made

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F1Pt. 4A repealed (with effect in accordance with Sch. 39 para. 40 of the amending Act) by Finance Act 2012 (c. 14), Sch. 39 para. 37 (with Sch. 39 paras. 36, 41, 42)