Related Commentary  Related CasesRelated HMRC Manuals

12(1)–(7ZA)  [Omitted by CTA 2009, s. 1322 and Sch. 1, para. 7 and repealed by CTA 2009, s. 1326 and Sch. 3, Pt. 1.]

12(7A)  [Omitted by SI 2008/381, art. 3.]

12(7B)  [Omitted by FA 2007, s. 40 and Sch. 9, para. 1(2)(a) and s. 41 and Sch. 10, para. 14(2)(a) and repealed by FA 2007, s. 114 and Sch. 27, Pt. 2(9) and (10).]

12(7C)  [Omitted by SI 2008/381, art. 3.]

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