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.

162.—(1) Paragraph 12 of Schedule 28AA (provision not at arm’s length)(1) is amended as follows.

F1 (2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(3) Omit sub-paragraph (3).

F2 (4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F1 Sch. 1 para. 162(2) revoked (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381, Sch. 10 Pt. 2 (with Sch. 9 paras. 1-9)

F2 Sch. 1 para. 162(4) revoked (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381, Sch. 10 Pt. 2 (with Sch. 9 paras. 1-9)

Commencement Information

I1 Sch. 1 para. 162 in force at 1.4.2009, see art. 1(2)

(1)

Schedule 28AA was inserted by section 108(2) of, and Schedule 16 to, the Finance Act 1998 (c. 36).