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.