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

Taxation of Chargeable Gains Act 1992 U.K.

182.  In section 261B(4)(a) (treating trade loss etc as CGT loss)(1) for “Commissioners” substitute “tribunal”.

Commencement Information

I1 Sch. 1 para. 182 in force at 1.4.2009, see art. 1(2)

(1)

Sections 261B and 261C were inserted by section 1027 of, and paragraphs 294 and 329 of Schedule 1 to, the Income Tax Act 2007 (c. 3).