Paragraph 54 Taxes Management Act 1970
In paragraph 2A(3)f1 for “Commissioners” substitute “tribunal”.
Annotations
Footnotes
- f1
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Paragraph 2A was inserted by section 107(11) of, and paragraph 2 of Schedule 20 to, the Finance Act 1995 (c. 4).
In paragraph 2A(3)f1 for “Commissioners” substitute “tribunal”.
Paragraph 2A was inserted by section 107(11) of, and paragraph 2 of Schedule 20 to, the Finance Act 1995 (c. 4).