Paragraph 328 Finance Act 2002

(1)

Schedule 29 (gains and losses of a company from intangible fixed assets) is amended as follows.

(2)

In paragraph 88(5)^f1 for “Special Commissioners”, in both places, substitute “tribunal”.

(3)

In paragraph 88(6) for “Special Commissioners” and for “Commissioners” substitute “tribunal”.

Annotations

f1: Paragraph 88 was amended by regulation 3(2) of, and paragraphs 9 and 13 of Schedule 2 to, S.I. 2007/3186.