Paragraph 118 I1
In section 715(3)(b) for “Inland Revenue’s refusal to approve” substitute “ a refusal by an officer of Revenue and Customs to approve ”.
Annotations
Commencement
- I1
Sch. 4 para. 118 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)