Paragraph 148 Income and Corporation Taxes Act 1988
In section 552A(9)(k) (tax representatives)f1 for “Special Commissioners” substitute “tribunal”.
Annotations
Footnotes
- f1
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Section 552A was inserted by section 87 of the Finance Act 1998 (c. 36).
In section 552A(9)(k) (tax representatives)f1 for “Special Commissioners” substitute “tribunal”.
Section 552A was inserted by section 87 of the Finance Act 1998 (c. 36).