OpenLegislation

Paragraph 44 Taxes Management Act 1970

Original text. Later amendments are not shown.

In section 98B(2B) (European economic interest groupings)f1—

(a)

for “them” substitute “it”; and

(b)

for “General or Special Commissioners so direct” substitute “the tribunal so directs”.

Annotations

Footnotes

f1

Section 98B was inserted by paragraphs 3 and 5 of Schedule 11 to the Finance Act 1990 (c. 29) and subsection (2B) was substituted by sections 196, 199 and paragraph 30 of Schedule 19 to the Finance Act 1994.