SCHEDULES
SCHEDULE 3Advance corporation tax
Section 705 of the Taxes Act 1988
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1
Section 705 of the Taxes Act 1988 (appeals against Board’s notices under section 703) shall be amended as follows.
2
Subsections (6) to (8) (which make provision supplemental to section 703(5) and (6)) shall cease to have effect.
3
This paragraph has effect for the year 1999-00 and subsequent years of assessment.