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.