Finance Act 1994

36 (1) In paragraph 1 of Schedule 2 to the Management Act (jurisdiction in appeals on claims)—

(a) in sub-paragraph (1), for the words “the decision of an inspector on a claim” there shall be substituted the words “an amendment of a claim”; and

(b) in sub-paragraphs (1A) and (1B), for the words “the inspector or other officer of the Board” there shall be substituted the words “the officer of the Board”.

(2) In paragraph 2 of that Schedule, for the words “from a decision of an inspector on a claim”, in both places where they occur, there shall be substituted the words “against an amendment of a claim”.

(3) For paragraph 3 of that Schedule there shall be substituted the following paragraph—

“Supplemental

3 Any reference in this Schedule to an amendment of a claim is a reference to such an amendment made under paragraph 6(3) of Schedule 1A to this Act.”