Finance Act 1998U.K.
This section has no associated Explanatory Memorandum
261. In paragraph 31D(1) for “Special Commissioners” substitute “tribunal”.
Commencement Information
I1Sch. 1 para. 261 in force at 1.4.2009, see art. 1(2)
261. In paragraph 31D(1) for “Special Commissioners” substitute “tribunal”.
Commencement Information
I1Sch. 1 para. 261 in force at 1.4.2009, see art. 1(2)