Finance Act 2003U.K.
This
adran has no associated
Memorandwm Esboniadol
398.—(1) Paragraph 12 is amended as follows.
(2) In sub-paragraph (1) for “General or Special Commissioners” substitute “tribunal”.
(3) For sub-paragraph (2) substitute—
“(2) Any such application is to be subject to the relevant provisions of Part 5 of the Taxes Management Act 1970 (see, in particular, section 48(2)(b) of that Act).”.
(4) In sub-paragraph (3)—
(a)for “Commissioners hearing the application” substitute “tribunal”; and
(b)omit the words “they are”.
Commencement Information
I1Sch. 1 para. 398 in force at 1.4.2009, see art. 1(2)