SCHEDULE 1 U.K.Consequential Amendments and Supplemental Provisions – Primary Legislation

Income and Corporation Taxes Act 1988 U.K.

138.  In section 376A(6) (the register of qualifying lenders)(1)—

(a) after “may” insert “appeal”; and

(b) omit from “, require the matter” to the end of the subsection.

Commencement Information

I1 Sch. 1 para. 138 in force at 1.4.2009, see art. 1(2)

(1)

Section 376A was inserted by section 142(2) of the Finance Act 1994 (c. 9).