This section has no associated Explanatory Notes
48U.K.In section 103 (time limits for penalties)—
(a)omit subsection (3), and
(b)in subsection (4), for “neither subsection (1) nor subsection (3) above applies” substitute “ subsection (1) does not apply ”.
Commencement Information
I1Sch. 38 para. 48 in force at 1.4.2013 by S.I. 2013/279, art. 2