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Finance Act 1996
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4(1)In sub-paragraph (1) of paragraph 3B (power of the inspector to make an assessment where he is not satisfied that there is a reasonable basis for the company treating itself as an international headquarters company)—
(a)for “the inspector is not satisfied that there was a reasonable basis” there shall be substituted “an officer of the Board is of the opinion that there was not a reasonable basis”; and
(b)for “he may” there shall be substituted “any such officer may”.
(2)In sub-paragraph (3) of that paragraph for “the inspector” there shall be substituted “an officer of the Board”.
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