Income and Corporation Taxes Act 1988U.K.
This section has no associated Explanatory Memorandum
139. In section 378(3) (supplementary regulations)(1) for “the General Commissioners or the Special Commissioners” substitute “the tribunal”.
Commencement Information
I1Sch. 1 para. 139 in force at 1.4.2009, see art. 1(2)
(1)
Section 378(3) was amended by section 38(8) of, and paragraphs 13 and 18(5) of Schedule 4 and Part III(7) of Schedule 20 to, the Finance Act 1999 (c. 16).