This section has no associated Explanatory Notes
42U.K.In Schedule 39 to FA 2008, omit paragraph 66 (saving for provisions of TMA 1970 as applied by OTA 1975).
Commencement Information
I1Sch. 51 para. 42 in force at 1.4.2010 for the purposes of the amendment made by that paragraph by S.I. 2010/867, art. 2(1)