SCHEDULE 1Consequential Amendments and Supplemental Provisions – Primary Legislation
Finance Act 2003I1411
1
Paragraph 5 is amended as follows.
2
In sub-paragraph (1) for “lies to the General or Special Commissioners” substitute “may be made”.
3
For sub-paragraph (3) substitute—
3
The notice of appeal must specify the grounds of appeal.
4
In sub-paragraph (4)—
a
for “the Commissioners” substitute “that is notified to the First-tier Tribunal, the tribunal”;
b
omit “to them” in each place; and
c
for “as they consider appropriate” substitute “as the First-tier Tribunal considers appropriate”.
5
After sub-paragraph (4) insert—
5
The provisions of paragraphs 36A to 36I of Schedule 10 apply to appeals under this paragraph.