xmlns:atom="http://www.w3.org/2005/Atom" xmlns:atom="http://www.w3.org/2005/Atom"
27E+WIn regulation 12 (rules for determining chargeable amount: early relevant years), in the heading, omit “: early relevant years”.
Commencement Information
I1Sch. para. 27 in force at Royal Assent, see s. 19(1)(c)