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Paragraph 157 I1

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

In section 955(4) of the Income Tax Act 2007 (proceedings before set-off claim is made) after “attachment” insert “ or under Schedule 12 to the Tribunals, Courts and Enforcement Act 2007 (taking control of goods) ”.

Annotations

Commencement

I1

Sch. 13 para. 157 in force at 6.4.2014 by S.I. 2014/768, art. 2(1)(b)