Finance Act 2009

This section has no associated Explanatory Notes

11U.K.Accordingly, in the heading before paragraph 5, for “instead of original records” substitute etc.

Commencement Information

I1Sch. 50 para. 11 in force at 1.4.2010 for the purposes of the amendment made by that paragraph by S.I. 2010/815, art. 2