SCHEDULE 1Consequential Amendments and Supplemental Provisions – Primary Legislation
Taxes Management Act 1970I151
1
Section 118 (interpretation) is amended as follows.
2
In subsection (1) omit the definitions of—
a
“the General Commissioners Regulations”; and
b
“the Special Commissioners Regulations”.
3
In subsection (1) insert the following definitions at the appropriate places—
“HMRC” means Her Majesty’s Revenue and Customs;
“the TCEA 2007” means the Tribunals, Courts and Enforcement
Act 2007;
“the tribunal” is to be read in accordance with section 47C;
4
In subsection (2) for “Commissioners” substitute “tribunal”.
5
In subsection (4) for “any Commissioners on appeal” substitute “the tribunal on an appeal notified to it”.