SCHEDULES
SCHEDULE 7Miscellaneous relocations
Part 3Relocation of section 42 of ICTA
Corporation Tax Act 2009 (c. 4)
23
CTA 2009 is amended as follows.
24
In section 242(2) (determination by tribunal) for the words from “take part” to the end substitute
be a party to—
a
any proceedings under subsection (1), and
b
any appeal arising out of those proceedings.