Paragraph 23 Interpretation of this PartI1I2
United Kingdom
For the purposes of this Part a charging year is a “transitional charging year” if—
(a)
the notification date in relation to that charging year fell within the transitional period, and
(b)
no regulations under section 240(1) were made before the notification date specifying that section 210 was to come into force on or before the first day of that charging year.
Annotations
Commencement
- I1
Sch. 17 para. 23 not in force at Royal Assent, see s. 240(1)
- I2
Sch. 17 para. 23 in force at 10.1.2024 by S.I. 2023/1420, reg. 2(z29)