10.—(1) Section 20B (restrictions on powers under ss 20 and 20A)(1) 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”.
Commencement Information
I1Sch. 1 para. 10 in force at 1.4.2009, see art. 1(2)
Section 20B was inserted by Schedule 6 to the Finance Act 1976. Subsection (1B) was inserted by section 144 of the Finance Act 1989 (c. 26).