In the heading to Pt. 1, the words “and Samples” inserted by FA 2015, s. 65 and Sch. 15, para. 7(2), with effect in relation to disposals made in England and Wales and Northern Ireland on or after 1 April 2015.



Heading before para. 1 substituted for former heading “GENERAL” by FA 2009, s. 119 and Sch. 60, para. 6 with effect from 21 July 2009.

Related HMRC Manuals

1  [Omitted by SI 2009/3054, art. 7(a).]


Para. 1 omitted by SI 2009/3054, art. 7(a) with effect from 1 April 2010.

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