This section has no associated Policy Notes
2. After subsection (1) insert—S
“(1A) A qualifying individual is an individual to whom subsection (2) or (2A) applies.”.
Commencement Information
I1Sch. 1 para. 2 in force at 24.12.2020, see reg. 1
2. After subsection (1) insert—S
“(1A) A qualifying individual is an individual to whom subsection (2) or (2A) applies.”.
Commencement Information
I1Sch. 1 para. 2 in force at 24.12.2020, see reg. 1