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The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009
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- UK Statutory Instruments
- 2009 No. 56
- SCHEDULE 1
- Paragraph 158
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Income and Corporation Taxes Act 1988
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158. Insofar as paragraph 5 of Schedule 9 (approved share option schemes etc)(1) continues to apply it is to have effect as if—
(a)after “may” there were inserted “appeal”; and
(b)from “, require the matter” to the end of the paragraph were omitted.
(1)
Paragraph 5 of Schedule 9 was repealed by section 722 of, and paragraphs 1 and 112 of Schedule 6 to, the Income Tax (Earnings and Pensions) Act 2003 (c. 1) except so far as relating to profit sharing schemes (see paragraph 71 of Schedule 7 to that Act).
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