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Regulation 3 I1

United Kingdom

In the Schedule, after paragraph 5, insert—

“

5A

Notwithstanding paragraph 5, the specified percentage in respect of the period beginning on 6th March 2020 and ending on 5th April 2021 is 20%.”.

Annotations

Commencement

I1

Reg. 3 in force at 4.6.2020, see reg. 1