Citation and commencementU.K.
This section has no associated Explanatory Memorandum
F11. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F1Regulations revoked (with effect in accordance with s. 34(8) of the amending Act) by Finance Act 2021 (c. 26), s. 34(7)