Income Tax Act 2007U.K.
This section has no associated Explanatory Memorandum
461.—(1) Section 751 (Special Commissioners’ jurisdiction on appeals) is amended as follows.
(2) In the heading for “Special Commissioners’” substitute “The tribunal’s”.
(3) For “The jurisdiction of the Special Commissioners on any appeal” substitute “On any appeal that is notified to the tribunal, the jurisdiction of the tribunal”.
Commencement Information
I1Sch. 1 para. 461 in force at 1.4.2009, see art. 1(2)