This section has no associated Explanatory Notes
2E+WIn section 1 (overview of Act), after paragraph (b) insert—
“(ba)Part 3A makes provision about counteracting avoidance arrangements in relation to devolved taxes;”.
Commencement Information
I1Sch. 23 para. 2 in force at 1.4.2018 by S.I. 2018/34, art. 3