This section has no associated Explanatory Notes
132U.K.In section 66(1) of the Taxes Management Act 1970 after “proceedings” insert “ in England and Wales in the county court or in Northern Ireland ”.
Commencement Information
I1Sch. 9 para. 132 in force at 22.4.2014 by S.I. 2014/954, art. 2(c) (with art. 3) (with transitional provisions and savings in S.I. 2014/956, arts. 3-11)