This section has no associated Explanatory Notes
55U.K.In Schedule 3B (supply of electronic services in member States) for paragraph 21(1)(b) substitute—
“(b)section 44 of the Commissioners for Revenue and Customs Act 2005,”.
Commencement Information
I1Sch. 4 para. 55 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)