SCHEDULE 1Consequential Amendments and Supplemental Provisions – Primary Legislation

Finance Act 2002I1328

1

Schedule 29 (gains and losses of a company from intangible fixed assets) is amended as follows.

2

In paragraph 88(5)165 for “Special Commissioners”, in both places, substitute “tribunal”.

3

In paragraph 88(6) for “Special Commissioners” and for “Commissioners” substitute “tribunal”.