This section has no associated Explanatory Notes
24E+WIn regulation 9 (base liability for early relevant years subsequent to 2023-24), in the heading, for “early relevant years subsequent to 2023-24” substitute “2024-25 and 2025-26”.
Commencement Information
I1Sch. para. 24 in force at Royal Assent, see s. 19(1)(c)