8U.K.In section 117 (cancellation of tax advantage), insert at the end—
“(8)On an appeal under subsection (7) the Special Commissioners may—
(a)quash the notice,
(b)affirm the notice, or
(c)vary the notice.”
8U.K.In section 117 (cancellation of tax advantage), insert at the end—
“(8)On an appeal under subsection (7) the Special Commissioners may—
(a)quash the notice,
(b)affirm the notice, or
(c)vary the notice.”