Finance Act 2000
This
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Memorandwm Esboniadol
293.—(1) Schedule 15 (the corporate venturing scheme) is amended as follows.
(2) in paragraph 91—
(a)in sub-paragraph (4) for “Special Commissioners” substitute “tribunal”; and
(b)in sub-paragraph (5) for “Special Commissioners that they are” substitute “tribunal that it is”.
(3) In paragraph 92(2)(a) for “Special Commissioners” substitute “tribunal”.