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”.