Finance Act 2004 (c. 12)

Part 7 U.K. Disclosure of tax avoidance schemes

[F1 317A Special Commissioners: procedure U.K.

Sections 56B to 56D of the Taxes Management Act 1970 (procedure) shall apply (with any necessary modifications) to applications under this Part as to appeals.]

Textual Amendments

F1 S. 317A inserted (19.7.2007) by Finance Act 2007 (c. 11), s. 108(7) (with s. 108(10))