SCHEDULE 1Consequential Amendments and Supplemental Provisions – Primary Legislation

Taxes Management Act 1970I112

1

Section 28ZA20 (referral of questions during enquiry) is amended as follows.

2

In subsection (1) for “Special Commissioners for their” substitute “tribunal for its”.

3

In subsection (2)—

a

omit paragraph (b); and

b

in paragraph (c) for “Special Commissioners” substitute “tribunal”.

4

Omit subsection (3).