Capital Allowances Act 2001U.K.
This section has no associated Explanatory Memorandum
301.—(1) Paragraph 91 of Schedule 3 (disposal of oil licences) is amended as follows.
(2) In sub-paragraph (5)—
(a)for “the Special Commissioners are” substitute “the tribunal is”; and
(b)for “they” substitute “the tribunal”.
(3) For sub-paragraph (6) substitute—
“(6) An application for the tribunal to determine the question is to be subject to the relevant provisions of Part 5 of the Taxes Management Act 1970 (see, in particular, section 48(2)(b) of that Act), and each of the persons concerned is entitled to be a party to the proceedings on the application.”.
Commencement Information
I1Sch. 1 para. 301 in force at 1.4.2009, see art. 1(2)