SCHEDULE 1Consequential Amendments and Supplemental Provisions – Primary Legislation
Taxation of Chargeable Gains Act 1992I1179
In section 138 (procedure for clearance in advance)—
a
for subsection (4) for “Special Commissioners”, in both places, substitute “tribunal”; and
b
for subsection (5) for “the Special Commissioners” and for “Commissioners” substitute “the tribunal”.