Regulation 31 I1
United Kingdom
In Article 4 (time frame to request a principal purpose test or an economic equilibrium test), in paragraph 2, for “different” substitute “ the United Kingdom and one or more ”.
Annotations
Commencement
- I1
Reg. 31 in force at 31.12.2020 on IP completion day (in accordance with 2020 c. 1, Sch. 5 para. 1(1)), see reg. 1(3)(b)