This section has no associated Explanatory Notes
1 In section 2ZA (“qualifying date” under section 2(4)), in subsections (3) to (6), for “section ZAA” substitute “ sections 2ZAA and 2ZAB ”.N.I.
Commencement Information
I1Sch. 2 para. 1 in operation at 27.1.2020 by S.R. 2020/1, art. 2(n)