SCHEDULE 1Consequential Amendments and Supplemental Provisions – Primary Legislation

Finance Act 2003I1378

1

Paragraph 19 is amended as follows.

2

In the heading for “Special Commissioners” substitute “the tribunal”.

3

In sub-paragraph (1) for “to the Special Commissioners for their determination” substitute “to the tribunal for determination”.

4

In sub-paragraph (2)—

a

omit paragraph (b); and

b

in paragraph (c) for “Special Commissioners” substitute “tribunal”.

5

Omit sub-paragraph (3).