This section has no associated Explanatory Notes
10E+WIn section 47 (discretionary relief), in subsections (1)(b) and (5), for “section 58” there is substituted “ section 57A or 58 ”.
Commencement Information
I1Sch. 7 para. 10 in force at 25.11.2004 for E. by S.I. 2004/3132, art. 3(1)(e) (with art. 4)