Finance Act 2020

5U.K.In section 14A for subsection (4) substitute—

(4)For the meaning of “private pleasure craft”, see section 14E.

Commencement Information

I1Sch. 11 para. 5 in force at 1.10.2021 for N.I. by S.I. 2021/740, reg. 3 (with reg. 1(2))