Section CW 46: amended (with effect on 1 April 2010 and applying for the 2010–11 and later income years), on 30 June 2014, by section 33(1) of the Taxation (Annual Rates, Employee Allowances, and Remedial Matters) Act 2014 (2014 No 39).
Section CW 46(a): amended (with effect on 1 April 2010 and applying for the 2010–11 and later income years), on 30 June 2014, by section 33(2) of the Taxation (Annual Rates, Employee Allowances, and Remedial Matters) Act 2014 (2014 No 39).
Section CW 46(c): amended (with effect on 1 April 2010 and applying for the 2010–11 and later income years), on 30 June 2014, by section 33(3)(a) of the Taxation (Annual Rates, Employee Allowances, and Remedial Matters) Act 2014 (2014 No 39).
Section CW 46(c): amended (with effect on 1 April 2010 and applying for the 2010–11 and later income years), on 30 June 2014, by section 33(3)(b) of the Taxation (Annual Rates, Employee Allowances, and Remedial Matters) Act 2014 (2014 No 39).
Section CW 46 list of defined terms beneficiary: inserted (with effect on 1 April 2010 and applying for the 2010–11 and later income years), on 30 June 2014, by section 33(4) of the Taxation (Annual Rates, Employee Allowances, and Remedial Matters) Act 2014 (2014 No 39).
Section CW 46 list of defined terms trustee: inserted (with effect on 1 April 2010 and applying for the 2010–11 and later income years), on 30 June 2014, by section 33(4) of the Taxation (Annual Rates, Employee Allowances, and Remedial Matters) Act 2014 (2014 No 39).