Finance Act 2012

This section has no associated Explanatory Notes

9U.K.In section 297A (the number of employees requirement), in subsections (1) and (2), for “50” substitute “ 250 ”.

Commencement Information

I1Sch. 8 para. 9 in force at 19.7.2012 for the purposes of the amendments made by that paragraph by S.I. 2012/1901, art. 2(c)