Income Tax (Trading and Other Income) Act 2005U.K.
This section has no associated Explanatory Memorandum
441. In section 646(7) (adjustments between settlor and trustees etc) for “General Commissioners whose decision is final” substitute “tribunal and, notwithstanding the provisions of sections 11 and 13 of the Tribunals, Courts and Enforcement Act 2007, the decision of the tribunal is final”.
Commencement Information
I1Sch. 1 para. 441 in force at 1.4.2009, see art. 1(2)