The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009

Taxes Management Act 1970U.K.

This section has no associated Explanatory Memorandum

44.  In section 98B(2B) (European economic interest groupings)(1)—

(a)for “them” substitute “it”; and

(b)for “General or Special Commissioners so direct” substitute “tribunal so directs”.

Commencement Information

I1Sch. 1 para. 44 in force at 1.4.2009, see art. 1(2)

(1)

Section 98B was inserted by paragraphs 3 and 5 of Schedule 11 to the Finance Act 1990 (c. 29) and subsection (2B) was substituted by sections 196, 199 and paragraph 30 of Schedule 19 to the Finance Act 1994.