SCHEDULE 1 Consequential amendments to primary legislation

Taxes Management Act 1970

96.  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”.