# Finance Act 1996, Paragraph 11


In section 102(1)(a) of the Taxes Act 1988 (cases where jurisdiction exercised by General Commissioners) for “both the trades, professions or vocations” there shall be substituted “ each of the persons whose trade, profession or vocation is one of those ”.

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Source: https://www.legislation.gov.uk/ukpga/1996/8/schedule/22/paragraph/11 (the official version)
Page: https://openlegislation.uk/finance-act-1996/schedule-22/paragraph-11
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.