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

SCHEDULE 1 Consequential Amendments and Supplemental Provisions – Primary Legislation

Taxation of Chargeable Gains Act 1992

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

(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).