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.