This section has no associated Explanatory Notes
38SIn section 255 (special capacity), in paragraph (a), for the words from “under” in the first place where it occurs to “71(2)” substitute “ in accordance with section 71(2) or 72(6)(b)(i) ”.
Commencement Information
I1Sch. para. 38 in force at 1.2.2005 by S.S.I. 2004/405, art. 2(1), sch. 1 (with arts. 3-5)