Paragraph 7 Taxes Management Act 1970
In section 12B(4) (records to be kept for purposes of returns)f1 for “Commissioners” substitute “tribunal”.
Annotations
Footnotes
- f1
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Section 12B was inserted by sections 196 and 199 of, and paragraph 3 of Schedule 19 to, the Finance Act 1994 (c. 9). Subsection (4) was amended by sections 103(7) and 105(6) of the Finance Act 1995 (c. 4).