xmlns:atom="http://www.w3.org/2005/Atom" xmlns:atom="http://www.w3.org/2005/Atom"
403.—(1) Paragraph 4 is amended as follows.
(2) In sub-paragraph (2)(b) for “General or Special Commissioner” substitute “tribunal”.
(3) In sub-paragraph (3)—
(a)for “A Commissioner” substitute “The tribunal”; and
(b)omit “he is”.
Commencement Information
I1Sch. 1 para. 403 in force at 1.4.2009, see art. 1(2)