This section has no associated Explanatory Notes
49U.K.In section 103ZA (disapplication of sections 100 to 103)—
(a)omit “or” at the end of paragraph (e), and
(b)at the end of paragraph (f) insert “, or
(g)Schedule 38 to FA 2012 (tax agents: dishonest conduct).”
Commencement Information
I1Sch. 38 para. 49 in force at 1.4.2013 by S.I. 2013/279, art. 2