Income and Corporation Taxes Act 1988U.K.
This section has no associated Explanatory Memorandum
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.
Commencement Information
I1Sch. 1 para. 138 in force at 1.4.2009, see art. 1(2)
(1)
Section 376A was inserted by section 142(2) of the Finance Act 1994 (c. 9).