Extent Information
E1 The amendment by this Act of an enactment which extends to Northern Ireland extends also to Northern Ireland see s.178(1)(2)(3).
27E+W+SIn section 14 (earner’s guaranteed minimum)—
(a)subsection (3) is omitted,
(b)in subsection (8) after “1978-79” there is inserted “ or later than the tax year ending immediately before the principal appointed day ”.
Commencement Information
I1Sch. 5 para. 27 in force at 6.4.1997 in so far as not already in force by S.I. 1997/664, art. 2(3), Sch. Pt. 3