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Income Tax Act 2007
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Changes over time for: Paragraph 132
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- 06/04/2007- Amendment
- 13/10/2011
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There are currently no known outstanding effects for the Income Tax Act 2007, Paragraph 132.
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This section has no associated Explanatory Notes
132(1)This paragraph applies until paragraph 47 of Schedule 9 to the Constitutional Reform Act 2005 (c. 4) comes into force.U.K.
(2)Section 710 has effect until that time as if—
(a)references in subsections (1), (2) and (4) to the Supreme Court were references to the House of Lords, and
(b)in subsection (3) the words “unless leave has been given under and in accordance with section 1 of the Administration of Justice (Appeals) Act 1934” were substituted for the words “except with the leave of the Court of Appeal or the Supreme Court”.
(3)Section 711(4) has effect until that time as if the reference to the Supreme Court were a reference to the House of Lords.
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