Finance Act 1998U.K.
This section has no associated Explanatory Memorandum
265. Insofar as paragraph 89(1)(b)(1) continues to apply in relation to tax years preceding the tax year 2008-09 it is to have effect as if “tribunal” were substituted for “Special or General Commissioners”.
Commencement Information
I1Sch. 1 para. 265 in force at 1.4.2009, see art. 1(2)
(1)
Paragraph 89 was repealed by Part 5(5) of Schedule 27 to the Finance Act 2007 (c. 11).