Finance Act 2004U.K.
This
adran has no associated
Memorandwm Esboniadol
435.—(1) Paragraph 6 of Schedule 33 (overseas pension schemes: migrant member relief) is amended as follows.
(2) Omit sub-paragraphs (3) and (4).
(3) In sub-paragraph (6) for “The Commissioners before whom an appeal under this paragraph is brought” substitute “If an appeal under this paragraph is notified to the tribunal, the tribunal”.
(4) In sub-paragraph (7) for “they decide” substitute “the tribunal decides” and for “they must” substitute “the tribunal must”.
(5) In sub-paragraph (8)—
(a)for “they decide” substitute “the tribunal decides”; and
(b)omit “or any determination on, or in consequence of, a case stated.”.
Commencement Information
I1Sch. 1 para. 435 in force at 1.4.2009, see art. 1(2)