SCHEDULES

SCHEDULE 28Part 3: consequential amendments and repeals

PART 2Other amendments and repeals

Finance Act 1994

15

FA 1994 is amended as follows.

16

In section 12 (assessments to excise duty), in subsection (2)(c)—

(a)

omit “1 or”, and

(b)

after “2012” insert “ or Part 3 of the Finance Act 2014 ”.

17

Omit section 13A(2)(ga) (relevant decision: double taxation relief repayment).

18

(1)

Paragraph 6 of Schedule 5 (decisions subject to review and appeal) is amended as follows.

(2)

Omit sub-paragraph (1)(a).

(3)

In sub-paragraph (2)—

(a)

omit paragraph (a), and

(b)

in paragraph (b), for “that Act” substitute “ the Betting and Gaming Duties Act 1981 ”.

(4)

Omit sub-paragraph (3).