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)”.