SCHEDULE 1Consequential amendments to primary legislation

Taxes Management Act 197096

In section 46D (questions to be determined by Lands Tribunal)—

a

in the heading, for “Lands Tribunal” insert “the relevant tribunal”;

b

in subsections (1) and (3) for “relevant Lands Tribunal” substitute “relevant tribunal”; and

c

in subsection (3)(a) for “Lands Tribunal” substitute “Upper Tribunal”.