Income and Corporation Taxes Act 1988
This section has no associated Explanatory Memorandum
154.—(1) Section 751B (section 751A: supplementary)(1) is amended as follows.
(2) In subsection (5) omit “to the Special Commissioners”.
(3) In subsection (7)—
(a)in paragraphs (a) and (b) for “the Special Commissioners are” substitute “the tribunal is” and for “they” substitute “it”; and
(b)in paragraph (c) for “Special Commissioners” substitute “tribunal”.
(4) In subsection (9) for “(appeals against assessments to tax)” substitute “(appeals)”.
(1)
Section 751B was inserted by section 48 of, and paragraph 5 of Schedule 15 to, the Finance Act 2007 (c. 11).