SCHEDULE 20U.K. Self-assessment: discretions exercisable by the Board etc.
The Taxation of Chargeable Gains Act 1992U.K.
51U.K.In section 116(13) of the Gains Act (subsection (12) not to apply where inspector, being satisfied sum is comparatively small, so directs) the words “the inspector is satisfied that” and “and so directs,” shall cease to have effect.