Corporation Tax (Instalment Payments) Regulations 1998U.K.
This section has no associated Explanatory Memorandum
49.—(1) Regulation 6 is amended as follows.
(2) In paragraph (4) for “Commissioners” substitute “tribunal”.
(3) For paragraph (5) substitute—
“(5) Any claim under paragraph (2) or application under paragraph (4) is to be subject to the relevant provisions of Part 5 of the Taxes Management Act 1970 (see, in particular, section 48(2)(b) of that Act).”.
Commencement Information
I1Sch. 2 para. 49 in force at 1.4.2009, see art. 1(2)