Finance Act 1993U.K.
This
adran has no associated
Memorandwm Esboniadol
193.—(1) Section 187 (returns and information) is amended as follows.
(2) In subsection (5)—
(a)for “a Special Commissioner gives his consent” substitute “the tribunal consents”; and
(b)for “Special Commissioner” substitute “tribunal”.
(3) In subsection (6) for “Special Commissioners who” substitute “tribunal which”.
Commencement Information
I1Sch. 1 para. 193 in force at 1.4.2009, see art. 1(2)