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Paragraph 440 Income Tax (Trading and Other Income) Act 2005

Original text. Later amendments are not shown.

(1)

Section 218 (commercial reasons for change of accounting date) is amended as follows.

(2)

In subsection (5)—

(a)

after “appeal” insert “that is notified to the tribunal”;

(b)

in paragraph (a)—

(i)

for “Commissioners are” substitute “tribunal is”;

(ii)

for “they” substitute “the tribunal”; and

(c)

in paragraph (b)—

(i)

for “they are” substitute “the tribunal is”;

(ii)

for “they may” substitute “the tribunal may”.