F141 Leave of General or Special Commissioners required for certain assessments. U.K.
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Textual Amendments
F1S. 41 repealed by Finance Act 1989 (c. 26), ss. 149(2), 187, Sch. 17 Pt. VIII (but not to affect the making of assessments before 1983-84 or for accounting periods ending before 1 April 1983)
Modifications etc. (not altering text)
C1Pts. 4-6 applied (22.7.2020) by Finance Act 2020 (c. 14), Sch. 16 para. 9(3)