Taxes Management Act 1970U.K.
This
adran has no associated
Memorandwm Esboniadol
48. In section 103(1) and (4) (time limits for penalties)(1) for “Commissioners” substitute “tribunal”.
Commencement Information
I1Sch. 1 para. 48 in force at 1.4.2009, see art. 1(2)
(1)
Section 103 was substituted by section 169 to the Finance Act 1989 (c. 26).