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”.