Income and Corporation Taxes Act 1988U.K.
This section has no associated Explanatory Memorandum
141.—(1) Section 444AZA(5) (transfers of life assurance business: Case VI losses of the transferor)(1) is amended as follows.
(2) For “by the Special Commissioners who shall determine the question in the same manner as they determine appeals; but both the transferor and the transferee shall be entitled to appear and be heard or to make representations in writing” substitute “in the same manner as an appeal, and both the transferor and transferee shall be entitled to be a party to any proceedings”.
Commencement Information
I1Sch. 1 para. 141 in force at 1.4.2009, see art. 1(2)
(1)
Sections 444AZA and 444AZB were inserted by S.I. 2008/381.