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This is the original version (as it was originally made).
Income and Corporation Taxes Act 1988
This section has no associated Explanatory Memorandum
154.—(1) Section 751B (section 751A: supplementary)() is amended as follows.
(2) In subsection (5) omit “to the Special Commissioners”.
(3) In subsection (7)—
(a)in paragraphs (a) and (b) for “the Special Commissioners are” substitute “the tribunal is” and for “they” substitute “it”; and
(b)in paragraph (c) for “Special Commissioners” substitute “tribunal”.
(4) In subsection (9) for “(appeals against assessments to tax)” substitute “(appeals)”.
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