Finance Act 2020

12U.K.In section 27(1) at the appropriate place insert—

private pleasure craft” has the meaning given by section 14E;.

Commencement Information

I1Sch. 11 para. 12 in force at 1.10.2021 for N.I. by S.I. 2021/740, reg. 3 (with reg. 1(2))