SCHEDULE 1Consequential Amendments and Supplemental Provisions – Primary Legislation
Finance Act 2004426
1
Section 253 (appeal against notices) is amended as follows.
2
Omit subsections (3) and (4).
3
In subsection (6) for “The Commissioners before whom an appeal under this section is brought” substitute “On an appeal that is notified to the tribunal, the tribunal”.
4
In subsections (7) and (8)—
a
for “they decide” substitute “the tribunal decides”; and
b
for “they must” substitute “the tribunal must”.
5
For subsection (10) substitute—
10
Notwithstanding the provisions of sections 11 and 13 of the Tribunals, Courts and Enforcement Act 2007, the decision of the tribunal is final and conclusive.