Finance Act 2003U.K.
This section has no associated Explanatory Memorandum
404.—(1) Paragraph 7 is amended as follows.
(2) In the heading for “General or Special Commissioner” substitute “the tribunal”.
(3) In sub-paragraph (1) for “a General or Special Commissioner” substitute “the tribunal”.
(4) In sub-paragraph (2) for “Commissioner” substitute “tribunal”.
(5) Omit sub-paragraph (3).
Commencement Information
I1Sch. 1 para. 404 in force at 1.4.2009, see art. 1(2)