This section has no associated Explanatory Notes
7SIn section 89 (inspection of returns and declarations)—
(a)in subsection (1), after “section 75,” insert “ 75A, ”,
(b)in subsection (3), after “section 75” insert “ or 75A ”.
Commencement Information
I1Sch. 2 para. 7 wholly in force at 17.2.2007, see s. 63(2) and S.S.I. 2007/26, art. 3(1)(i) (with transitional provisions in art. 3(2))