This section has no associated Explanatory Notes
39U.K.In consequence of the provision made by paragraphs 37 and 38, the following provisions are repealed—
(a)in FA 2001, section 67 and Schedule 19,
(b)in ITTOIA 2005, paragraphs 559 and 560 of Schedule 1, and
(c)in CTA 2009, paragraphs 505 to 507 of Schedule 1.