This
adran has no associated
Memorandwm Esboniadol
11. In regulation 16I(2)(a) after “where” insert “, at the time the liability to duty is incurred,”.U.K.
Commencement Information
I1Reg. 11 comes into force in accordance with reg. 1(2)
11. In regulation 16I(2)(a) after “where” insert “, at the time the liability to duty is incurred,”.U.K.
Commencement Information
I1Reg. 11 comes into force in accordance with reg. 1(2)