427.—(1) Section 269 (appeal against decision on discharge of liability) is amended as follows.
(2) Omit subsections (3) and (4).
(3) In subsection (6) for “The Commissioners before whom an appeal under subsection (1)(a) is brought” substitute “On an appeal under subsection (1)(a) that is notified to the tribunal, the tribunal”.
(4) In subsections (7) and (8)—
(a)for “they consider” substitute “the tribunal considers”; and
(b)for “they must” substitute “the tribunal must”.
(5) In subsection (9) for “The Commissioners before whom an appeal under subsection (1)(b) is brought” substitute “On an appeal under subsection (1)(b) that is notified to the tribunal, the tribunal”.
(6) In subsections (10) and (11)—
(a)for “they consider” substitute “the tribunal considers”; and
(b)for “they must” substitute “the tribunal must”.