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Finance Act 1996
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69(1)In section 145 of the Finance Act 1993, in subsections (1)(c) and (4)(b) (requirements that inspector is satisfied as to the recoverability of the outstanding amount) the words “the inspector is satisfied that” shall cease to have effect.
(2)In subsections (2)(b), (3)(b) and (5) of that section (opinion of inspector as to recoverability of the outstanding amount) the words “in the opinion of the inspector” shall cease to have effect.
(3)Subsection (6) of that section (construction, for the purposes of appeals, of references in the section to the inspector) shall cease to have effect.
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