Finance Act 2004
This section has no associated Explanatory Memorandum
429. In section 306A(1) and (3) (doubt as to notifiability)(1) for “Special Commissioners” substitute “tribunal”.
(1)
Sections 306A, 308A, 313B, 314A and 317A were inserted by section 108(2) and (4) to (7) of the Finance Act 2007 (c. 11)