EffectU.K.
This section has no associated Explanatory Memorandum
F12. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F1Regulations revoked (31.12.2020) by The Double Taxation Dispute Resolution (EU) (Revocation) (EU Exit) Regulations 2020 (S.I. 2020/1383), regs. 1, 2