Finance Act 2001 Sch 29 para 16

Sch 29 para 16

(1) Paragraphs 14 and 15 above apply where the relevant day is, or is after, the day on which this Act is passed. (2) In sub-paragraph (1) the “ relevant day ” means the first day of the period of 30 days specified in the relevant provision of Schedule 3ZA to the Taxes Management Act 1970 (c. 9) (as inserted by paragraph 15 above).

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