OpenLegislation

Paragraph 35 I1

England, Wales and Scotland

Regulation 40 has effect as if the reference to “the revenue collection counterparty” in paragraph (1) were to “the revenue collection counterparty that made the offer”.

Annotations

Commencement

I1

Sch. para. 35 in force at 23.3.2023, see reg. 1(2)