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In this Chapter—
“
” has the meaning given by section 47(2); and“tax year” has the meaning given by section 122(1) of the Contributions and Benefits Act.
Commencement Information
I1S. 51 wholly in force at 1.12.2000; s. 51 in force for certain purposes at Royal Assent see s. 89(1); s. 51 in force at 1.12.2000 insofar as not already in force by S.I. 2000/1047, art. 2(2)(d), Sch. Pt. IV