SCHEDULE 1Consequential Amendments and Supplemental Provisions – Primary Legislation

Taxes Management Act 197056

1

Paragraph 741 is amended as follows.

2

In sub-paragraph (5) for “Commissioners” substitute “tribunal”.

3

For sub-paragraph (6) substitute—

6

Any such application is to be subject to the relevant provisions of Part 5 of this Act (see, in particular, section 48(2)(b)).

4

In sub-paragraph (7)—

a

for “Commissioners hearing the application” substitute “tribunal”; and

b

omit “they are”.