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270. In paragraph 45 of Part 7 of Schedule 10 to the Finance Act 2003(1) (appeals against Revenue decisions on tax: questions to be determined by the relevant Lands Tribunal)—
(a)in the heading and sub-paragraph (1) for “Lands Tribunal” substitute “tribunal”; and
(b)in sub-paragraph (2)—
(i)for “regulation “the relevant Lands Tribunal”” substitute “paragraph “the relevant tribunal””; and
(ii)in paragraph (a) for “Lands Tribunal” substitute “Upper Tribunal”.
2003 c. 14. Paragraph 45 was inserted by paragraph 393 of Schedule 1 to the Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56).
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