Part 3 - Savings
This Part allows HMRC to continue to:
deal with COMPS and APPS certificates which are still outstanding at the abolition date; and
cancel, vary etc. COMPS and APPS certificates retrospectively after the abolition date.
This Part allows HMRC to continue to:
deal with COMPS and APPS certificates which are still outstanding at the abolition date; and
cancel, vary etc. COMPS and APPS certificates retrospectively after the abolition date.
Text created by the Northern Ireland Assembly department responsible for the subject matter of the Act to explain what the Act sets out to achieve and to make the Act accessible to readers who are not legally qualified. Explanatory Notes accompany all Acts of the Northern Ireland Assembly.
Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include: