The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009

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).