This section has no associated Explanatory Memorandum
59. In regulation 134 (guidance), in paragraph (1)(a), for “directive” substitute “ qualifying ”.U.K.
Commencement Information
I1Sch. 2 para. 59 in force at 31.12.2020 on IP completion day (in accordance with 2020 c. 1, Sch. 5 para. 1(1)), see reg. 1(3)