Section 2(4): amended (with effect on 20 December 2017), on 18 March 2019, by section 357(1) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
Section 2(5): repealed (with effect on 20 December 2017), on 18 March 2019, by section 357(2) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).