SCHEDULE 1Consequential Amendments and Supplemental Provisions – Primary Legislation
Income Tax (Earnings and Pensions) Act 2003I1335
Insofar as section 43 (appeal against Commissioners’ decision on domicile or ordinary residence)170 continues to apply in relation to tax years preceding the tax year 2008-09 it is to have effect as if—
a
in the heading “tribunal” were substituted for “Commissioners”; and
b
in subsection (1) “to the Special Commissioners” were omitted.