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The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009
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- UK Statutory Instruments
- 2009 No. 56
- SCHEDULE 1
- Paragraph 162
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Income and Corporation Taxes Act 1988U.K.
This section has no associated Explanatory Memorandum
162.—(1) Paragraph 12 of Schedule 28AA (provision not at arm’s length)(1) is amended as follows.
F1(2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(3) Omit sub-paragraph (3).
F2(4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F1Sch. 1 para. 162(2) revoked (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381, Sch. 10 Pt. 2 (with Sch. 9 paras. 1-9)
F2Sch. 1 para. 162(4) revoked (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381, Sch. 10 Pt. 2 (with Sch. 9 paras. 1-9)
Commencement Information
I1Sch. 1 para. 162 in force at 1.4.2009, see art. 1(2)
(1)
Schedule 28AA was inserted by section 108(2) of, and Schedule 16 to, the Finance Act 1998 (c. 36).
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