This section has no associated Explanatory Notes
15U.K.In section 80DA (Scottish taxpayers: Welsh parliamentarians), in subsection (2)(a), for “any of paragraphs (a) to (c)” substitute “ paragraph (a) or (c) ”.
Commencement Information
I1Sch. 3 para. 15 in force at 31.12.2020 with effect in relation to the tax year 2020-21 and subsequent tax years in accordance with reg. 12 of the commencing S.I. by S.I. 2020/1622, reg. 3(l) (with reg. 10)