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SCHEDULE 1Consequential Amendments and Supplemental Provisions – Primary Legislation

Finance Act 2003

399.—(1) Paragraph 14 is amended as follows.

(2) Omit sub-paragraph (4).

(3) In sub-paragraph (5)—

(a)for “Paragraph 37” substitute “Paragraphs 36A to 37 and 44”; and

(b)for “it applies” substitute “they apply”.

(4) In sub-paragraphs (6) and (7) for “Commissioners” substitute “tribunal”.