Article 20 SavingsI1
United Kingdom
Articles 4 to 7, 8 (a) and (b)(i), 9 to 13, 15 and 16 have no effect in relation to—
(a)
a return or other document which is required to be made or delivered to Her Majesty’s Revenue and Customs, or
(b)
an amount of tax which is payable,
in relation to the tax year 2009-10 or any previous tax year.
Annotations
Commencement
- I1
Art. 20 in force at 1.4.2011, see art. 1(1)