OpenLegislation

Paragraph 17 I1

In section 46(3) (Scotland: restrictions) for paragraph (e) substitute—

“(e)

the Commissioners for Her Majesty's Revenue and Customs;”.

Annotations

Commencement

I1

Sch. 12 para. 17 in force at 15.2.2008 by S.I. 2008/219, art. 2(b)