Related Commentary  Related CasesRelated HMRC Manuals

95  [Omitted by FA 2007, s. 97 and Sch. 24, para. 29(a) and repealed by FA 2007, s. 114 and Sch. 27, Pt. 5(5).]

History

S. 95 omitted by FA 2007, s. 97 and Sch. 24, para. 29(a) and repealed by FA 2007, s. 114 and Sch. 27, Pt. 5(5), with effect as follows by virtue of SI 2008/568, art. 2:

1 April 2008 in relation to relevant documents relating to tax periods commencing on or after that date;

1 April 2008 in relation to assessments falling within paragraph 2 for tax periods commencing on or after that date;

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