Paragraph 140 Income and Corporation Taxes Act 1988

Section 444A(6) (transfers of business)^f1 is amended as follows.

For “by the Special Commissioners who shall determine the question in the same manner as they determine appeals; but both the transferor and the transferee shall be entitled to appear and be heard or to make representations in writing” substitute “in the same manner as an appeal, and both the transferor and transferee shall be entitled to be a party to any proceedings”.