xmlns:atom="http://www.w3.org/2005/Atom" xmlns:atom="http://www.w3.org/2005/Atom"
21U.K.The Commissioners for Her Majesty's Revenue and Customs.
Commencement Information
I1Sch. 7 para. 21 in force at 25.5.2018 by S.I. 2018/625, reg. 2(1)(c)