SCHEDULES
SCHEDULE 1Minor and consequential amendments
Part 1Income and Corporation Taxes Act 1988
156
1
Amend section 705 (appeals against Board’s notices under section 703) as follows.
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”.