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”.