Income and Corporation Taxes Act 1988U.K.
This section has no associated Explanatory Memorandum
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
I1Sch. 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).