xmlns:atom="http://www.w3.org/2005/Atom" xmlns:atom="http://www.w3.org/2005/Atom"
133. In regulation 4(2) (application of section 54 of the Taxes Management Act 1970) for “Commissioners” substitute “tribunal”.
Commencement Information
I1Sch. 2 para. 133 in force at 1.4.2009, see art. 1(2)