Finance Act 2014, Paragraph 1 is up to date with all changes known to be in force on or before 05 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
1(1)Section 1 of CEMA 1979 (interpretation) is amended as follows.U.K.
(2)In subsection (4)(a)(i), for “relevant journey” substitute “ journey made by the ship or aircraft ”.
(3)Omit subsection (4A).
Commencement Information
I1Sch. 21 para. 1 in force at 1.4.2015 by S.I. 2015/812, art. 2
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