This section has no associated Explanatory Memorandum
20. In Schedule A1 (real time returns)(1) for paragraph 21(b) substitute—
“(b)16 to 23.99,
(ba)24 to 29.99,”.
(1)
Schedule A1 was inserted by regulation 52 of S.I. 2012/822 and has been amended by regulation 37 of S.I. 2013/521.