Schedule 9 | Business Expansion Scheme

Part I

(1)Repealed^F1

Part IIConsequential Amendments

(22)In the Taxes Management Act 1970 the following section shall be inserted after section 47A—

47BSpecial jurisdiction relating to Business Expansion Scheme.

(a)if the land is in England and Wales, on a reference to the Lands Tribunal;

(b)if the land is in Scotland, on a reference to the Lands Tribunal for Scotland; and

(c)if the land is in Northern Ireland, on a reference to the Lands Tribunal for Northern Ireland

(23)Repealed^F1