Finance Act 2007 (c. 11)

SCHEDULES

SCHEDULE 17 U.K. Real Estate Investment Trusts

13 U.K. In section 133 (early exit), insert at the end—

“(6) On an appeal under subsection (5) the Special Commissioners may—

(a) quash the direction,

(b) affirm the direction, or

(c) vary the direction.”