This section has no associated Explanatory Notes
13U.K.In section 325(1) of AFA 2006 (evidential burden as respects excuses)—
(a)after “41,” insert “ 93A, 93E, 93G, ”;
(b)for “266 and 306” substitute “ 232G and 266 ”.
Commencement Information
I1Sch. 4 para. 13 in force at 1.11.2013 by S.I. 2013/2501, art. 3(d)