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The General and Special Commissioners (Amendment of Enactments) Regulations 1994

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Taxes Management Act 1970 c. 9

6.  In section 50(1)—

(a)subsections (1) to (5) shall be omitted;

(b)in subsection (6) the word “lawful” shall be omitted.

(1)

Section 50 was amended by section 67(2) of the Finance (No. 2) Act 1975 (c. 45), Part V of Schedule 14 to the Finance Act 1988, and (prospectively) paragraph 17 of Schedule 19 to the Finance Act 1994.

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