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

Taxes Management Act 1970 U.K.

54.  In paragraph 2A(3)(1) for “Commissioners” substitute “tribunal”.

Commencement Information

I1 Sch. 1 para. 54 in force at 1.4.2009, see art. 1(2)

(1)

Paragraph 2A was inserted by section 107(11) of, and paragraph 2 of Schedule 20 to, the Finance Act 1995 (c. 4).