15U.K.In Schedule 7A to VATA 1994, in Group 1, in Note 1(3) omit paragraph (b) (and the “or” immediately before it).
Commencement Information
I1Sch. 11 para. 15 in force at 1.10.2021 for N.I. by S.I. 2021/740, reg. 3 (with reg. 1(2))