xmlns:atom="http://www.w3.org/2005/Atom" xmlns:atom="http://www.w3.org/2005/Atom"
20E+WIn section 61 (assessment procedure), omit subsection (3).
Commencement Information
I1Sch. 23 para. 20 in force at 1.4.2018 by S.I. 2018/34, art. 3