This section has no associated Explanatory Notes
12U.K.In paragraph 35 (special cases: groups of undertakings), in sub-paragraph (4A)(c) (inserted by Schedule 47)—
(a)for “paragraph 21” substitute “ paragraphs 21 and 21A ”, and
(b)for “applies” substitute “ apply ”.
Commencement Information
I1Sch. 48 para. 12 in force at 1.4.2010 for the purposes of the amendments made by that paragraph by S.I. 2009/3054, art. 2