OpenLegislation

Paragraph 75 I1I2I3

In section 414 (property), in subsection (3) before paragraph (a) insert—

“(za)

property is held by a person if he holds an interest in it;”.

Annotations

Commencement

I1

Sch. 5 para. 75 in force at Royal Assent for specified purposes, see s. 58

I2

Sch. 5 para. 75 in force at 31.1.2018 for E.W.S. in so far as not already in force by S.I. 2018/78, reg. 5(1)(e)

I3

Sch. 5 para. 75 in force at 28.6.2021 for N.I. in so far as not already in force by S.I. 2021/724, reg. 4(i)