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.

148.  In section 552A(9)(k) (tax representatives)(1) for “Special Commissioners” substitute “tribunal”.

Commencement Information

I1 Sch. 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).