117U.K.In section 90C (property, goods and services provided free of charge or at a discount), in subsection (2) for “section 90A(3) above” substitute “ Part 2 of Schedule 4A to this Act ”.
Commencement Information
I1Sch. 1 para. 117 wholly in force at 11.9.2006, see s. 77(2)-(4) and S.I. 2006/1972, art. 3, Sch. 1 para. 25(c) (subject to transitional provisions in Sch. 2)