Finance Act 2002U.K.
This section has no associated Explanatory Memorandum
328.—(1) Schedule 29 (gains and losses of a company from intangible fixed assets) is amended as follows.
(2) In paragraph 88(5)(1) for “Special Commissioners”, in both places, substitute “tribunal”.
(3) In paragraph 88(6) for “Special Commissioners” and for “Commissioners” substitute “tribunal”.
Commencement Information
I1Sch. 1 para. 328 in force at 1.4.2009, see art. 1(2)
(1)
Paragraph 88 was amended by regulation 3(2) of, and paragraphs 9 and 13 of Schedule 2 to, S.I. 2007/3186.