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Paragraph 139 Income and Corporation Taxes Act 1988

Original text. Later amendments are not shown.

In section 378(3) (supplementary regulations)f1 for “the General Commissioners or the Special Commissioners” substitute “the tribunal”.

Annotations

Footnotes

f1

Section 378(3) was amended by section 38(8) of, and paragraphs 13 and 18(5) of Schedule 4 and Part III(7) of Schedule 20 to, the Finance Act 1999 (c. 16).