Income Tax Act 2007

This section has no associated Explanatory Notes

156(1)Amend section 705 (appeals against Board's notices under section 703) as follows.U.K.

(2)In subsection (1)—

(a)for “person to whom” substitute “ company to which ”, and

(b)for “him” substitute “ it ”.

(3)In subsection (2)—

(a)for “he”, in the first place where it occurs, substitute “ the company ”, and

(b)for “he or they” substitute “ the company or the Board ”.