Schedule 2 clause 2: amended, on 2 November 2012, by section 268(1) of the Taxation (Annual Rates, Returns Filing, and Remedial Matters) Act 2012 (2012 No 88).
Schedule 2 clause 3: amended, on 2 November 2012, by section 268(2) of the Taxation (Annual Rates, Returns Filing, and Remedial Matters) Act 2012 (2012 No 88).