Income and Corporation Taxes Act 1988U.K.
This section has no associated Explanatory Memorandum
148. In section 552A(9)(k) (tax representatives)(1) for “Special Commissioners” substitute “tribunal”.
Commencement Information
I1Sch. 1 para. 148 in force at 1.4.2009, see art. 1(2)
(1)
Section 552A was inserted by section 87 of the Finance Act 1998 (c. 36).