This section has no associated Explanatory Notes
3E+WA certificate by the Secretary of State that anything specified in the certificate has vested in any person by virtue of a scheme is conclusive evidence for all purposes of that fact.
Commencement Information
I1Sch. 6 para. 3 in force at 8.9.2008 as it applies in relation to, or makes provision about the tax implications of, schemes under ss. 51 and 65 by S.I. 2008/2358, arts. 2(1), 3(1)