This section has no associated Explanatory Notes
37E+WIn the Welsh text, in section 100 (taxpayer notices following a tax return), in subsection (5)(c), for ““ymwared”” substitute “ rhyddhad ”.
Commencement Information
I1Sch. 23 para. 37 in force at 25.1.2018 by S.I. 2018/34, art. 2(b)(i)