Paragraph 151 Income and Corporation Taxes Act 1988

(1)

Section 705 (appeals against Board’s notices under section 703)^f1 is amended as follows.

(2)

In subsection (1) omit “to the Special Commissioners”.

(3)

Omit subsections (2) and (3).

(4)

In subsection (5)—

(a)

for “subsections (1) to (3) above substitute “subsection (1);

(b)

for “Special Commissioners or the tribunal” substitute “tribunal,”; and

(c)

omit “or the statement of a case”.

Annotations

f1: Section 705 (1) was substituted by section 1027 of, and paragraphs 1 and 56 of Schedule 1 to, the Income Tax Act 2007 (c. 3).