Section 118

Commencement Date

Sch. 39, para. 32–36 came into effect on 1 April 2009 and para. 1–31 and 37–66 came into effect on 1 April 2010 (SI 2009/403, art. 2 subject to transitional rules at SI 2009/403, art. 3–10).


TMA 1970

1  TMA 1970 is amended as follows.

Related HMRC Manuals

2  [Amends TMA 1970, s. 28C(5)(a).]

Related Commentary  

3  [Amends TMA 1970, s. 29(4).]

4  [Amends TMA 1970, s. 30B(5).]

Related HMRC Manuals

5  [Amends TMA 1970, s. 33(1).]

6  [Amends TMA 1970, s. 33A(2).]

Related Commentary  Related HMRC Manuals

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