SCHEDULE 1Consequential Amendments and Supplemental Provisions – Primary Legislation
Income and Corporation Taxes Act 1988
154.
(1)
Section 751B (section 751A: supplementary)92 is amended as follows.
(2)
In subsection (5) omit “to the Special Commissioners”.
(3)
In subsection (7)—
(a)
in paragraphs (a) and (b) for “the Special Commissioners are” substitute “the tribunal is” and for “they” substitute “it”; and
(b)
in paragraph (c) for “Special Commissioners” substitute “tribunal”.
(4)
In subsection (9) for “(appeals against assessments to tax)” substitute “(appeals)”.