This section has no associated Explanatory Notes
17E+W+N.I.In section 46(3) (Scotland: restrictions) for paragraph (e) substitute—
“(e)the Commissioners for Her Majesty's Revenue and Customs;”.
Commencement Information
I1Sch. 12 para. 17 in force at 15.2.2008 by S.I. 2008/219, art. 2(b)