Taxes Management Act 1970U.K.
This
adran has no associated
Memorandwm Esboniadol
97. In section 47B(a) (special jurisdiction relating to Business Expansion Scheme) for “Lands Tribunal” substitute “Upper Tribunal”.
Commencement Information
I1Sch. 1 para. 97 in force at 1.6.2009, see art. 1