[F14(1)In sub-paragraph (1) of paragraph 3B (power of the inspector to make an assessment where he is not satisfied that there is a reasonable basis for the company treating itself as an international headquarters company)—U.K.
(a)for “the inspector is not satisfied that there was a reasonable basis” there shall be substituted “ an officer of the Board is of the opinion that there was not a reasonable basis ”; and
(b)for “he may” there shall be substituted “ any such officer may ”.
(2)In sub-paragraph (3) of that paragraph for “the inspector” there shall be substituted “ an officer of the Board ”.]
Textual Amendments
F1Sch. 23 para. 4 repealed (31.7.1997 with effect in accordance with s. 36, Sch. 6 of the amending Act) by 1997 c. 58, s. 52, Sch. 8 Pt. II(11), Note