Individually recognised overseas schemesU.K.
This section has no associated Explanatory Memorandum
26. In section 272 (individually recognised overseas schemes), in subsection (1)—
(a)at the end of paragraph (a) insert “ and ”;
(b)omit paragraph (b) and the “and” immediately following it.
Commencement Information
I1Reg. 26 in force at 31.12.2020 on IP completion day (in accordance with 2020 c. 1, Sch. 5 para. 1(1)), see reg. 1(2)