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Paragraph 27 I1

England and Wales

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

In regulation 12 (rules for determining chargeable amount: early relevant years), in the heading, omit “: early relevant years”.

Annotations

Commencement

I1

Sch. para. 27 in force at Royal Assent, see s. 19(1)(c)