Finance Act 2004
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Memorandwm Esboniadol
426.—(1) Section 253 (appeal against notices) is amended as follows.
(2) Omit subsections (3) and (4).
(3) In subsection (6) for “The Commissioners before whom an appeal under this section is brought” substitute “On an appeal that is notified to the tribunal, the tribunal”.
(4) In subsections (7) and (8)—
(a)for “they decide” substitute “the tribunal decides”; and
(b)for “they must” substitute “the tribunal must”.
(5) For subsection (10) substitute—
“(10) Notwithstanding the provisions of sections 11 and 13 of the Tribunals, Courts and Enforcement Act 2007, the decision of the tribunal is final and conclusive.”.