The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009

Income and Corporation Taxes Act 1988

138.  In section 376A(6) (the register of qualifying lenders)(1)—

(a) after “may” insert “appeal”; and

(b) omit from “, require the matter” to the end of the subsection.

(1)

Section 376A was inserted by section 142(2) of the Finance Act 1994 (c. 9).