Paragraph 447 Finance Act 2006

(1)

Section 117 (cancellation of tax advantage)^f1 is amended as follows.

(2)

In subsection (6) omit “to the Special Commissioners”.

(3)

In subsection (8) for “the Special Commissioners” substitute “that is notified to the tribunal, the tribunal”.

Annotations

f1: Section 117(8) was inserted by paragraph 8 of Schedule 17 to the Finance Act 2007 (c. 11).