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”.