18.  In section 99ZE(2)(a) M1, for “or section 97” substitute “ , the AETR or section 97 or 97ZA ”.

Commencement Information

I1Reg. 18 in force at 26.3.2019, see reg. 1(2)

Marginal Citations

M1Section 99ZE was inserted by S.I. 2005/1904 and amended by S.I. 2016/248.