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24.—(1) Section 33A (error or mistake in partnership return)(1) is amended as follows.
(2) In subsection (7)—
(a)for “Special Commissioners” substitute “tribunal”; and
(b)omit “hear and”.
(3) In subsection (8)—
(a)for “Special Commissioners” substitute “tribunal”; and
(b)for “any provision having effect by virtue of section 56B of this Act” substitute “the provisions of sections 11 and 13 of the TCEA 2007.”.
Commencement Information
I1Sch. 1 para. 24 in force at 1.4.2009, see art. 1(2)
Section 33A was inserted by sections 196 and 199 of, and paragraph 9 of Schedule 19 to, the Finance Act 1994 (c. 9).