This section has no associated Explanatory Notes
54U.K.In paragraph 7B of Schedule 1 to that Act (collection of contributions other than through PAYE system), the reference in sub-paragraph (5A) to Part 10 of TMA 1970 includes a reference to this Schedule.
Commencement Information
I1Sch. 38 para. 54 in force at 1.4.2013 by S.I. 2013/279, art. 2