This section has no associated Explanatory Notes
31U.K.In this Schedule, any reference to goods, technology, land or services being moved, made available, acquired, provided or procured is to their being moved, made available, acquired, provided or procured (as the case may be) directly or indirectly.
Commencement Information
I1Sch. 1 para. 31 in force at 22.11.2018 by S.I. 2018/1213, reg. 2(e)