This section has no associated Explanatory Memorandum
10. In Article 25a, omit “benefits in kind and”.U.K.
Commencement Information
I1Sch. 3 para. 10 in force at 31.12.2020 on IP completion day (in accordance with 2020 c. 1, Sch. 5 para. 1(1)), see reg. 1(1)