This section has no associated Explanatory Notes
25U.K.References to a tax advantage include the avoidance or reduction of a liability to pay relevant contributions.
Commencement Information
I1Sch. 2 para. 25 partly in force; Sch. 2 para. 25 in force for specified purposes at Royal Assent and otherwise in force at 12.4.2015, see Sch. 2 para. 33(2)