Paragraph 12 Taxes Management Act 1970

(1)

Section 28ZA^f1 (referral of questions during enquiry) is amended as follows.

(2)

In subsection (1) for “Special Commissioners for their” substitute “tribunal for its”.

(3)

In subsection (2)—

(a)

omit paragraph (b); and

(b)

in paragraph (c) for “Special Commissioners” substitute “tribunal”.

(4)

Omit subsection (3).

Annotations

f1: Sections 28ZA to 28ZE were inserted by section 88 of, and paragraph 6 of and Schedule 29 to, the Finance Act 2001(c. 9).