Paragraph 7 I1
Section 148(4) of FA 1989 (definition of “business” for purposes of section 20C of TMA 1970).
Annotations
Commencement
- I1
Sch. 22 para. 7 in force at 1.12.2007 by S.I. 2007/3166, art. 3(a)
Section 148(4) of FA 1989 (definition of “business” for purposes of section 20C of TMA 1970).
Sch. 22 para. 7 in force at 1.12.2007 by S.I. 2007/3166, art. 3(a)