Finance Act 2014

This adran has no associated Nodiadau Esboniadol

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