Taxes Management Act 1970
This section has no associated Explanatory Memorandum
56.—(1) Paragraph 7(1) 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”.
(1)
Paragraph 7 was substituted by section 88 of, and paragraph 10 of Schedule 29 to, the Finance Act 2001 (c. 9).