This section has no associated Explanatory Notes
32E+WOmit section 66A (references to First-tier Tribunal).
Commencement Information
I1Sch. 4 para. 32 in force at 1.7.2012 for specified purposes by S.I. 2012/1463, art. 5(a) (with arts. 6, 7) (as amended (3.7.2012) by S.I. 2012/1714, art. 2)