This section has no associated Explanatory Notes
21E+WIn the Welsh text, in the heading to Chapter 7 of Part 3 (relief in case of excessive assessment or overpaid tax) for ““YMWARED”” substitute “ RHYDDHAD ”.
Commencement Information
I1Sch. 23 para. 21 in force at 1.4.2018 by S.I. 2018/34, art. 3