This section has no associated Explanatory Notes
7U.K.Paragraphs 8 to 13 apply in the case of a return falling within item 6 in the Table.
Commencement Information
I1Sch. 55 para. 7 in force at 1.4.2011 for specified purposes and 6.4.2011 for specified purposes by S.I. 2011/702, art. 2 (with art. 1(2))
I2Sch. 55 para. 7 in force at 6.10.2011 in so far as not already in force by S.I. 2011/2391, art. 2(b) (with art. 3(1)(2))
I3Sch. 55 para. 7 in force at 6.4.2018 for specified purposes by S.I. 2018/468, art. 2(b)
I4Sch. 55 para. 7 in force at 12.2.2019 for specified purposes by 2019 c. 1, Sch. 2 para. 29(3)