This
adran has no associated
Nodiadau Esboniadol
20SIn that case, the tax so chargeable must be calculated by reference to the tax rates and tax bands in force at the effective date of the transaction.
Commencement Information
I1 Sch. 5 para. 20 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2