The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 No. 56

SCHEDULE 1 U.K. Consequential Amendments and Supplemental Provisions – Primary Legislation

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).