Finance Act 2003U.K.
This section has no associated Explanatory Memorandum
406.—(1) Paragraph 10 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”,
(b)omit “he is”.
Commencement Information
I1Sch. 1 para. 406 in force at 1.4.2009, see art. 1(2)