Finance Act 1994U.K.
This section has no associated Explanatory Memorandum
201.—(1) Section 15 (review procedure) is amended as follows.
(2) In subsection (1) for “this Chapter” substitute “section 14 or 14A”.
(3) In subsection (2)—
(a)in paragraph (a), after “section 14” insert “or 14A”; and
(b)in the words after paragraph (b), for “this Chapter” substitute “section 14 or 14A”.
Commencement Information
I1Sch. 1 para. 201 in force at 1.4.2009, see art. 1(2)