Paragraph 18
United Kingdom
(1)
Any functions conferred by this Chapter on the inspector may also be exercised by the Board; and references in this Chapter to the inspector shall be construed accordingly.
(2)
Where by virtue of this paragraph a notice is served by the Board under paragraph 13(1)above any appeal under that paragraph shall be to the Special CommissionersF1.
Annotations
Textual amendments
- F1
Sch.19repealed by 1989 s.187and Sch.17 Part Vin relation to accounting periods beginning after 31March 1989 (except paragraph 17which repeal has effect on and after 27July 1989).
Notes on Schedule 19
Textual amendments
- F1
Sch. 19 repealed by Finance Act 1989 (c. 26), ss. 103, 187, Sch. 17 Pt. V, Notes 1, 3