This section has no associated Explanatory Notes
24SParagraph 21 does not make an interest exempt in respect of—
(a)the first transaction itself, or
(b)a third transaction or a further transaction within the meaning of paragraph 5 or 10.
Commencement Information
I1 Sch. 7 para. 24 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2