This section has no associated Explanatory Notes
10U.K.In section 38 (guidance on level of penalties), in subsection (9), for “an appeal tribunal” substitute “ the Tribunal ”.
Commencement Information
I1Sch. 15 para. 10 in force at 1.4.2014 by S.I. 2014/416, art. 2(1)(f) (with Sch.)