25U.K.Paragraphs 22 to 24 have effect as if they were included in Part 4A of the Allowances Act 2001.
Commencement Information
I1Sch. 10 para. 25 in force at 24.2.2003 by S.I. 2003/120, art. 2, Sch. (with arts. 3, 4) (as amended (20.2.2003) by S.I. 2003/333, art. 14)