I am hoping that TIIN, when available - and I have not found it as yet will tell us more.
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https://www.gov.uk/government/uploads/system/uploads/attachment_data/file/385160/Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.pdf
See page 111.
Am on the case
Richard
The draft legislation itself has been published.
https://www.gov.uk/government/publications/finance-bill-2015-draft-legislation-overview-documents
p113 onwards.
Reading and writing on it now