Related Commentary  Related HMRC Manuals

1080  [Omitted by FA 2013, s. 35 and Sch. 15, para. 16.]

History

S. 1080 omitted by FA 2013, s. 35 and Sch. 15, para. 16, with effect in relation to expenditure incurred on or after 1 April 2016, subject to transitional provisions allowing earlier effect in FA 2013, Sch. 15, para. 29.

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