This section has no associated Explanatory Notes
21U.K.In section 24 (application to Northern Ireland), in subsection (4)—
(a)omit “and related expressions”,
(b)after “Corporation Tax Acts;” insert—
“E.C.S.C. Treaty;
E.E.C. Treaty;”,
(c)after “state;” insert—
“Entry date;
The EU or the European Union;
EU institution;
EU instrument;
Euratom, Economic Community and Coal and Steel Community;
Euratom Treaty;
European Court;”,
(d)after “Income Tax Acts;” insert— “ Member (in the expression “member State”); ”, and
(e)after “The Tax Acts” insert “;
The Treaties or the EU Treaties”.
Commencement Information
I1Sch. 8 para. 21 in force at 31.12.2020 by S.I. 2020/1622, reg. 3(n) (with reg. 22)