SCHEDULE 1Consequential Amendments and Supplemental Provisions – Primary Legislation
Finance Act 2008471
1
Schedule 36 (information and inspection powers) is amended as follows.
2
In paragraphs 2(2), 5(3) and (4), 6(3), 12(5), 35(5), 37(6), 39(1)(b), 53(1)(b) and 54(1)(b) for “First-tier Tribunal”, in each place, substitute “tribunal”.
3
In paragraph 3—
a
in sub-paragraph (1)(b) for “First-tier Tribunal” substitute “tribunal”;
b
in sub-paragraph (2) for “First-tier Tribunal” substitute “tribunal”;
c
in sub-paragraph (3)—
i
for “First-tier Tribunal”, in both places, substitute “tribunal”;
ii
in paragraph (b) for “Tribunal” substitute “tribunal”;
d
in sub-paragraph (4) for “First-tier Tribunal” substitute “tribunal”; and
e
in sub-paragraph (5) for “First-tier Tribunal” substitute “tribunal”.
4
In paragraph 4—
a
in sub-paragraph (1) for “First-tier Tribunal” substitute “tribunal”; and
b
in sub-paragraph (2)—
i
for “First-tier Tribunal” substitute “tribunal”;
ii
in paragraph (b) for “Tribunal” substitute “tribunal”.
5
In paragraph 13—
a
in the heading for “First-tier Tribunal” substitute “tribunal”;
b
for “First-tier Tribunal”, in each place, substitute “tribunal”; and
c
in sub-paragraph (2)(b) for “Tribunal” substitute “tribunal”.
6
In paragraph 23—
a
in sub-paragraph (3) for “First-tier Tribunal” substitute “tribunal”; and
b
omit sub-paragraph (4)(b) and the “and” before it.
7
In paragraph 29—
a
in sub-paragraph (1) omit “to the First-tier Tribunal”; and
b
in sub-paragraph (3) for “First-tier Tribunal” substitute “tribunal”.
8
In paragraph 30—
a
in sub-paragraph (1) omit “to the First-tier Tribunal”; and
b
in sub-paragraph (3) for “First-tier Tribunal” substitute “tribunal”.
9
In paragraph 31 omit “to the First-tier Tribunal”.
10
In paragraph 32—
a
in sub-paragraph (3) for “the First-tier Tribunal” substitute “that is notified to the tribunal, the tribunal”;
b
in sub-paragraph (4)—
i
for “First-tier Tribunal” substitute “tribunal”;
ii
in paragraphs (a) and (b) for “Tribunal”, substitute “tribunal”;
iii
in paragraph (b) for “Tribunal’s” substitute “tribunal’s”; and
c
for sub-paragraph (5) substitute—
5
Notwithstanding the provisions of sections 11 and 13 of the Tribunals, Courts and Enforcement Act 2007 a decision of the tribunal on an appeal under this Part of this Schedule is final.
11
In paragraph 34(3) omit “to the First-tier Tribunal”.
12
In paragraph 45(1) for “(on appeal) the First-tier Tribunal” substitute “(on an appeal notified to the tribunal) the tribunal”.
13
In paragraph 47 omit “to the First-tier Tribunal”.
14
In paragraph 48(3) and (4) for “, the First-tier Tribunal” substitute “that is notified to the tribunal, the tribunal”.
15
In paragraph 58—
a
in the definition of “the Taxes Acts” at the end of sub-paragraph (c) omit “and”;
b
in the definition of “taxpayer” after “(as appropriate)” insert “, and”;
c
after the definition of “taxpayer” insert—
“tribunal” means the First-tier Tribunal or, where determined by or under Tribunal Procedure Rules, the Upper Tribunal.