This section has no associated Explanatory Notes
25E+W+N.I.In section 71(2)(c) (codes of practice) for “customs and excise” substitute “ Her Majesty's Revenue and Customs ”.
Commencement Information
I1Sch. 12 para. 25 in force at 15.2.2008 by S.I. 2008/219, art. 2(b)