Sections 28 to 36 and section 38 shall apply from 1 January 2019 in respect of emoluments (within the meaning of Part 10 of the Finance (Local Property Tax) Act 2012) paid on or after 1 January 2019.
Version status: In force | Document consolidation status: Updated to reflect all known changes
Version date: 3 December 2018 - onwards
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