SCHEDULE 1Consequential Amendments and Supplemental Provisions – Primary Legislation
Taxes Management Act 1970I110
1
Section 20B (restrictions on powers under ss 20 and 20A)18 is amended as follows.
2
In subsection (1B)—
a
for “a General or Special Commissioner” substitute “the tribunal”; and
b
for “Commissioner is” substitute “tribunal is”.
3
In subsection (6)—
a
in paragraph (a) for “Commissioner giving consent” substitute “tribunal”;
b
in paragraph (b) for “a General or Special Commissioner” substitute “the tribunal”; and
c
in the words after paragraph (b) for “Commissioner” substitute “tribunal”.