SCHEDULE 1 U.K.Consequential Amendments and Supplemental Provisions – Primary Legislation

Taxes Management Act 1970 U.K.

48.  In section 103(1) and (4) (time limits for penalties)(1) for “Commissioners” substitute “tribunal”.

Commencement Information

I1 Sch. 1 para. 48 in force at 1.4.2009, see art. 1(2)

(1)

Section 103 was substituted by section 169 to the Finance Act 1989 (c. 26).