xmlns:atom="http://www.w3.org/2005/Atom" xmlns:atom="http://www.w3.org/2005/Atom"
28SAn agreement or determination in respect of the accounting period under section 130(3)(b)(i) or (ii).
Commencement Information
I1Sch. 5 para. 28 in force at 30.11.2016 by S.S.I. 2016/294, reg. 2