SCHEDULE 1Consequential Amendments and Supplemental Provisions – Primary Legislation
Finance Act 2003I1398
1
Paragraph 12 is amended as follows.
2
In sub-paragraph (1) for “General or Special Commissioners” substitute “tribunal”.
3
For sub-paragraph (2) substitute—
2
Any such application is to be subject to the relevant provisions of Part 5 of the Taxes Management Act 1970 (see, in particular, section 48(2)(b) of that Act).
4
In sub-paragraph (3)—
a
for “Commissioners hearing the application” substitute “tribunal”; and
b
omit the words “they are”.