SCHEDULE 1Consequential Amendments and Supplemental Provisions – Primary Legislation

Finance Act 1998I1264

1

Paragraph 51 is amended as follows.

2

In sub-paragraph (5) for “Special Commissioners shall hear and” substitute “tribunal shall”.

3

In sub-paragraph (6)—

a

omit “under section 56A of the Taxes Management Act 1970”; and

b

for “Special Commissioners” substitute “tribunal”.