Finance Act 1996U.K.
This section has no associated Explanatory Memorandum
15. In section 50(10) of the Finance Act 1996(1) (power to assess), for the words from “an” to “1985)” substitute “a trustee or interim trustee in the sequestration, under the Bankruptcy (Scotland) Act 2016, of a person’s estate”.
Commencement Information
I1Sch. 1 para. 15 in force at 30.11.2016, see art. 1
(1)