This section has no associated Explanatory Notes
18SBut see paragraphs 22 to 24 for the effect of a subsequent non-exempt transfer.
Commencement Information
I1 Sch. 11 para. 18 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2
18SBut see paragraphs 22 to 24 for the effect of a subsequent non-exempt transfer.
Commencement Information
I1 Sch. 11 para. 18 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2