SCHEDULE 1 Consequential Amendments and Supplemental Provisions – Primary Legislation

Finance Act 2003

404.—(1) Paragraph 7 is amended as follows.

(2) In the heading for “General or Special Commissioner” substitute “the tribunal”.

(3) In sub-paragraph (1) for “a General or Special Commissioner” substitute “the tribunal”.

(4) In sub-paragraph (2) for “Commissioner” substitute “tribunal”.

(5) Omit sub-paragraph (3).