Finance Act 1998U.K.
This section has no associated Explanatory Memorandum
254. In paragraph 27(5)(b)(1) for “Special Commissioners” substitute “tribunal”.
Commencement Information
I1Sch. 1 para. 254 in force at 1.4.2009, see art. 1(2)
(1)
Paragraph 27(5) was amended by paragraph 38(4) of Schedule 29 to the Finance Act 2001 (c. 9).