OpenLegislation

Paragraph 21 I1

In section 24 (application to Northern Ireland), in subsection (4)—

(a)

omit “and related expressions”,

(b)

after “Corporation Tax Acts;” insert—

“E.C.S.C. Treaty;

E.E.C. Treaty;”,

(c)

after “state;” insert—

“Entry date;

The EU or the European Union;

EU institution;

EU instrument;

Euratom, Economic Community and Coal and Steel Community;

Euratom Treaty;

European Court;”,

(d)

after “Income Tax Acts;” insert— “ Member (in the expression “member State”); ”, and

(e)

after “The Tax Acts” insert

“;

The Treaties or the EU Treaties”.

Annotations

Commencement

I1

Sch. 8 para. 21 in force at 31.12.2020 by S.I. 2020/1622, reg. 3(n) (with reg. 22)