SCHEDULE 2Consequential Amendments and Supplemental Provisions – Secondary Legislation

Community Investment Tax Relief (Accreditation of Community Development Finance Institutions) Regulations 2003I183

1

Regulation 16 of the Community Investment Tax Relief (Accreditation of Community Development Finance Institutions) Regulations 224 (appeals against refusal to grant accreditation or withdrawal of accreditation) is amended as follows.

2

In paragraph (1) omit “to the Special Commissioners”.

3

In paragraphs (3) and (4) for “Special Commissioners” substitute “tribunal”.

4

For paragraph (5) substitute—

5

Notwithstanding the provisions of sections 11 and 13 of the Tribunals, Courts and Enforcement Act 2007, the decision of the tribunal shall be final.