455.—(1) Section 692(2) (abnormal dividends: general) is amended as follows.
(2) In paragraph (b) after “Customs,” insert “or”.
(3) For paragraphs (c) and (d) substitute—
“(c)the tribunal.”
Commencement Information
I1Sch. 1 para. 455 in force at 1.4.2009, see art. 1(2)