SCHEDULE 1 Consequential Amendments and Supplemental Provisions – Primary Legislation

Income Tax (Earnings and Pensions) Act 2003

347.—(1) Paragraph 49 (the index of defined expressions) is amended as follows.

(2) Omit the entry for “Special Commissioners”.

(3) Following the entry for “tax ” insert—

“tribunal            section 989 of ITA 2007”.