SCHEDULE 19 Part 3: Transitional Provision
Finance Act 2012 (2012 c 14) | Legislation

SCHEDULE 19 Part 3: Transitional Provision

Section 177

Approvals given for purposes of section 461 or 461C of ICTA

1

Anything which, as a result of section 461(11) or 461A(4) of ICTA, is treated as having been done by HMRC Commissioners on a particular date under a provision of ICTA repealed by this Act is to continue to be treated as having been done by them on that date under the provision of this Part corresponding to that repealed provision, despite the fact that neither section 461(11) nor section 461A(4) of ICTA is rewritten in this Act.

General

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