Version Superseded: 01/04/2010
Point in time view as at 06/04/2009.
Finance Act 2007, Paragraph 8 is up to date with all changes known to be in force on or before 03 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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.”
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