Taxes Management Act 1970U.K.
This section has no associated Explanatory Memorandum
7. In section 12B(4) (records to be kept for purposes of returns)(1) for “Commissioners” substitute “tribunal”.
Commencement Information
I1Sch. 1 para. 7 in force at 1.4.2009, see art. 1(2)
(1)
Section 12B was inserted by sections 196 and 199 of, and paragraph 3 of Schedule 19 to, the Finance Act 1994 (c. 9). Subsection (4) was amended by sections 103(7) and 105(6) of the Finance Act 1995 (c. 4).