Income Tax (Trading and Other Income) Act 2005U.K.
This section has no associated Explanatory Memorandum
439.—(1) Section 186 (determination of questions by Commissioners) is amended as follows.
(2) In the heading omit “by Commissioners”.
(3) In subsection (1) omit “by the General or Special Commissioners”.
(4) Omit subsections (2) to (4).
Commencement Information
I1Sch. 1 para. 439 in force at 1.4.2009, see art. 1(2)