Related HMRC Manuals

23  [Repealed by WRA 2012, s. 147 and Sch. 14, Pt. 1.]

Commencement Date

S. 23 entered into force by virtue of SI 2002/1727 on 1 January 2003 for the purposes of giving decisions under s. 14(1), 15(1) and 16(1) and revised decisions under those sections by virtue of regulations under s. 21.

S. 23 entered into force by virtue of SI 2002/1727 (C. 52) on 6 April 2003 for the purposes of giving decisions under s. 18(1), (5), (6) and (9), s. 19(3) and s. 20(1) and (4), and of revised decisions under those sections by virtue of regulations made under s. 21.

History

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