This section has no associated Explanatory Notes
139U.K.In section 118 (interpretation) after the entry relating to “inspector” insert—
““ITEPA 2003” means the Income Tax (Earnings and Pensions) Act 2003,”.
139U.K.In section 118 (interpretation) after the entry relating to “inspector” insert—
““ITEPA 2003” means the Income Tax (Earnings and Pensions) Act 2003,”.