SCHEDULE 1Consequential Amendments and Supplemental Provisions – Primary Legislation

Income and Corporation Taxes Act 1988

133.—(1) Section 42 (appeals against determinations under sections 34 to 36 etc) is amended as follows.

(2) In subsection (4) omit from “and shall be” to the end.

(3) In subsection (5) for “take part in” substitute “be a party to”.