SCHEDULE 1Consequential Amendments and Supplemental Provisions – Primary Legislation
Finance Act 1993I1193
1
Section 187 (returns and information) is amended as follows.
2
In subsection (5)—
a
for “a Special Commissioner gives his consent” substitute “the tribunal consents”; and
b
for “Special Commissioner” substitute “tribunal”.
3
In subsection (6) for “Special Commissioners who” substitute “tribunal which”.