Taxes Management Act 1970U.K.
This section has no associated Explanatory Memorandum
50.—(1) Section 115 (delivery and service of documents) is amended as follows.
(2) In subsection (2) for “by the Board, by any officer of the Board, or by or on behalf of any body of Commissioners,” substitute “by HMRC”.
(3) Omit subsections (4) and (5).
Commencement Information
I1Sch. 1 para. 50 in force at 1.4.2009, see art. 1(2)