Income Tax Act 2007
This section has no associated Explanatory Memorandum
459.—(1) Section 705 (appeals against counteraction notices) is amended as follows.
(2) In subsection (1) omit “to the Special Commissioners”.
(3) In subsection (3) for “the Special Commissioners” substitute “that is notified to the tribunal, the tribunal”.
(4) In subsection (4) omit “(or a request for its rehearing under section 706)”.