SCHEDULE 1 Consequential Amendments and Supplemental Provisions – Primary Legislation

Income and Corporation Taxes Act 1988

139.  In section 378(3) (supplementary regulations)(1) for “the General Commissioners or the Special Commissioners” substitute “the tribunal”.

(1)

Section 378(3) was amended by section 38(8) of, and paragraphs 13 and 18(5) of Schedule 4 and Part III(7) of Schedule 20 to, the Finance Act 1999 (c. 16).