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Paragraph 24 I1

England and Wales

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

In regulation 9 (base liability for early relevant years subsequent to 2023-24), in the heading, for “early relevant years subsequent to 2023-24” substitute “2024-25 and 2025-26”.

Annotations

Commencement

I1

Sch. para. 24 in force at Royal Assent, see s. 19(1)(c)