# Income and Corporation Taxes Act 1988, Paragraph 18

Extent: E+W+S+N.I.

(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 Commissioners.

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Source: https://www.legislation.gov.uk/ukpga/1988/1/schedule/19/paragraph/18 (the official version)
Page: https://openlegislation.uk/income-and-corporation-taxes-act-1988/schedule-19/paragraph-18
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.