SCHEDULE 1Consequential Amendments and Supplemental Provisions – Primary Legislation

Income and Corporation Taxes Act 1988154

1

Section 751B (section 751A: supplementary)92 is amended as follows.

2

In subsection (5) omit “to the Special Commissioners”.

3

In subsection (7)—

a

in paragraphs (a) and (b) for “the Special Commissioners are” substitute “the tribunal is” and for “they” substitute “it”; and

b

in paragraph (c) for “Special Commissioners” substitute “tribunal”.

4

In subsection (9) for “(appeals against assessments to tax)” substitute “(appeals)”.