SCHEDULE 1Consequential Amendments and Supplemental Provisions – Primary Legislation
Income Tax (Earnings and Pensions) Act 2003I1336
1
Section 111 (disputes as to annual value) is amended as follows.
2
Omit subsection (2).
3
For subsection (3) substitute—
3
An application for the tribunal to determine the question is to be subject to the relevant provisions of Part 5 of TMA 1970 (see, in particular, section 48(2)(b) of that Act), and each of the persons concerned is entitled to be a party to the proceedings on the application.