Finance Act 2014

This section has no associated Explanatory Notes

13(1)Section 118BD (inspection powers: supplementary provision) is amended as follows.U.K.

(2)In subsections (1) and (2), for “or 118BC,” substitute “ , 118BC or 118BCA, ”.

(3)In subsection (3), for “and 118BC” substitute “ , 118BC and 118BCA ”.