This section has no associated Explanatory Notes
3E+W+SIt is immaterial for the purposes of section 14 and this Schedule—
(a)to whom a payment is made, and
(b)who receives benefit from a payment.
Commencement Information
I1Sch. 2 para. 3 in force at 1.10.2005 by S.I. 2005/2455, art. 2(1), Sch. (with art. 3)