Taxes Management Act 1970U.K.
This
adran has no associated
Memorandwm Esboniadol
47. In section 101 (evidence for the purposes of proceedings relating to penalties)(1) for “any Commissioners on appeal” substitute “the tribunal on an appeal notified to it”.
Commencement Information
I1Sch. 1 para. 47 in force at 1.4.2009, see art. 1(2)
(1)
Section 101 was substituted by paragraph 39 of, and Schedule 19 to, the Finance Act 1998 (c. 36).