Taxes Management Act 1970U.K.
This section has no associated Explanatory Memorandum
11. In section 20BB(2)(a) (falsification etc of documents)(1) for “a General or Special Commissioner” substitute “the tribunal”.
Commencement Information
I1Sch. 1 para. 11 in force at 1.4.2009, see art. 1(2)
(1)
Section 20BB was inserted by section 145 of the Finance Act 1989.