SCHEDULES

SCHEDULE 19APPORTIONMENT OF INCOME OF CLOSE COMPANIES

PART IIPROCEDURE

Exercise of functions by the Board

18

(1)

Any functions conferred by this Chapter on the inspector may also be exercised by the Board; and references in this Chapter to the inspector shall be construed accordingly.

(2)

Where by virtue of this paragraph a notice is served by the Board under paragraph 13(1) above any appeal under that paragraph shall be to the Special Commissioners.