Textual Amendments
F1Sch. 1AB inserted (with effect in accordance with s. 100(2) of the amending Act) by Finance Act 2009 (c. 10), Sch. 52 para. 2 (with Sch. 52 paras. 10, 11)
Modifications etc. (not altering text)
C1Sch. 1AB excluded (14.9.2023) by The Public Service Pension Schemes (Rectification of Unlawful Discrimination) (Tax) (No. 2) Regulations 2023 (S.I. 2023/912), regs. 1(2), 41(2) (with reg. 1(3))
9(1)In this Schedule “the Commissioners” means the Commissioners for Her Majesty's Revenue and Customs.U.K.
(2)For the purposes of this Schedule a claim is not finally determined until it, or the amount to which it relates, can no longer be varied (whether on appeal or otherwise).]