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”.