Finance Act 2008

13U.K.In paragraph 15 (right of appeal)—

(a)for “P may” (in each place) substitute “ A person may ”, and

(b)for “by P” (in each place) substitute “ by the person ”.

Commencement Information

I1Sch. 40 para. 13 in force at 1.4.2009 by S.I. 2009/571, art. 2