This section has no associated Explanatory Notes
24U.K.References to tax, other than in references to particular taxes, include relevant contributions.
Commencement Information
I1Sch. 2 para. 24 partly in force; Sch. 2 para. 24 in force for specified purposes at Royal Assent and otherwise in force at 12.4.2015, see Sch. 2 para. 33(2)