SCHEDULE 1AMENDMENTS
Taxes Management Act 1970 c. 917
In section 118(1)—
a
after the definition of “company” there shall be inserted the following definition—
“the General Commissioners Regulations” means the General Commissioners (Jurisdiction and Procedure) Regulations 1994,
b
after the definition of “return” there shall be inserted the following definition—
“the Special Commissioners Regulations” means the Special Commissioners (Jurisdiction and Procedure) Regulations 1994,