SCHEDULE 1Consequential Amendments and Supplemental Provisions – Primary Legislation
Finance Act 1994I1205
1
Section 59 (insurance premium tax: review of Commissioners’ decisions)123 is amended as follows.
2
For the heading substitute “Appeals”.
3
For the first paragraph of subsection (1) substitute—
1
Subject to section 60, an appeal shall lie to an appeal tribunal from any person who is or will be affected by any decision of HMRC with respect to the any of the following matters—.
4
Omit subsections (2) to (8).