The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 No. 56

SCHEDULE 1 U.K. Consequential Amendments and Supplemental Provisions – Primary Legislation

Income and Corporation Taxes Act 1988 U.K.

143.  In subsections (9), (11) and (12) of section 444AED (clearance: no avoidance or group advantage)(1) for “the Special Commissioners” substitute “the tribunal”.

Commencement Information

I1 Sch. 1 para. 143 in force at 1.4.2009, see art. 1(2)

(1)

Section 444AED was inserted by section 40 of, and paragraph 8(1) of Schedule 9 to, the Finance Act 2007 (c. 11).