SCHEDULE 1Consequential Amendments and Supplemental Provisions – Primary Legislation
Finance Act 1993I1195
1
Schedule 21 (oil taxation: supplementary provisions about information) is amended as follows.
2
In paragraph 3(2)—
a
for “a Special Commissioner” substitute “the tribunal”; and
b
for “Commissioner” substitute “tribunal”.
3
In paragraph 6—
a
in sub-paragraph (2) for “a Special Commissioner for, and obtained, his approval” substitute “the tribunal and obtained approval”; and
b
in sub-paragraph (3) for “Commissioner” substitute “tribunal”.