Income and Corporation Taxes Act 1988 (c. 1)

PART XVII U.K. TAX AVOIDANCE

CHAPTER I U.K. CANCELLATION OF TAX ADVANTAGES FROM CERTAIN TRANSACTIONS IN SECURITIES

Modifications etc. (not altering text)

C1 Pt. 17 Ch. 1 modified (31.7.1997) by Finance (No. 2) Act 1997 (c. 58), s. 35(5)

706 The tribunal. U.K.

M1 For the purposes of this Chapter the tribunal shall consist of—

(a) a chairman, appointed by the Lord Chancellor, and

(b) two or more persons appointed by the Lord Chancellor as having special knowledge of and experience in financial or commercial matters.

Modifications etc. (not altering text)

C2 See—1970(M) s.6(1)—declaration to be made by member of tribunal on appointment.1989 s.182—disclosure of information (in Part II Vol.5).

Marginal Citations

M1 Source—1970 s.463; 1982 Sch.21 3(1)