This section has no associated Explanatory Notes
38E+WParagraphs 39 to 42 apply to the sale of controlled goods, except where—
(a)the controlled goods are securities, or
(b)the sale is by exchange of one currency for another.
Modifications etc. (not altering text)
C1Sch. 12 applied (6.4.2014) by Finance Act 2008 (c. 9), ss. 127(2), 129(4); S.I. 2014/906, arts. 2, 3
Commencement Information
I1Sch. 12 para. 38 in force at 6.4.2014 by S.I. 2014/768, art. 2(1)(b)