Finance Act 1994U.K.
This section has no associated Explanatory Memorandum
205.—(1) Section 59 (insurance premium tax: review of Commissioners’ decisions)(1) 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).
Commencement Information
I1Sch. 1 para. 205 in force at 1.4.2009, see art. 1(2)
(1)
Section 59 was amended by paragraphs 5(3) and (4) of Schedule 5 to the Finance Act 1995 (c. 4).