14. In section 46(3) M1—
(a)omit paragraphs (b) and (d);
(b)in paragraph (e), for “parallel exemption” substitute “ retained exemption ”;
(c)omit paragraph (f).
Commencement Information
I1Reg. 14 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)
Marginal Citations
M1Section 46(3) was substituted by S.I. 2004/1261 and subsequently amended by paragraphs 1 and 26 of Schedule 5 to the Enterprise and Regulatory Reform Act 2013 and S.I. 2012/1809.