SCHEDULE 1Consequential Amendments and Supplemental Provisions – Primary Legislation
Taxation of Chargeable Gains Act 1992I1182
In section 261B(4)(a) (treating trade loss etc as CGT loss)111 for “Commissioners” substitute “tribunal”.
In section 261B(4)(a) (treating trade loss etc as CGT loss)111 for “Commissioners” substitute “tribunal”.