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).