OpenLegislation

Paragraph 143 Income and Corporation Taxes Act 1988

Original text. Later amendments are not shown.

In subsections (9), (11) and (12) of section 444AED (clearance: no avoidance or group advantage)f1 for “the Special Commissioners” substitute “the tribunal”.

Annotations

Footnotes

f1

Section 444AED was inserted by section 40 of, and paragraph 8(1) of Schedule 9 to, the Finance Act 2007 (c. 11).