SCHEDULE 1Consequential Amendments and Supplemental Provisions – Primary Legislation

Finance Act 1994

213.

(1)

Paragraph 8 is amended as follows—

(2)

In sub-paragraph (2) omit “to the Special Commissioners”.

(3)

In sub-paragraph (4) after “any time” insert “before it is notified to the tribunal”.

(4)

In sub-paragraphs (6)(b) and (7) for “Special Commissioners” substitute “tribunal”.

(5)

After sub-paragraph (8) insert—

“(9)

In an appeal under sub-paragraph (2)—

(a)

paragraphs 14A to 14I of Schedule 2 to the principal Act shall apply as they apply in relation to an appeal against an assessment or determination made under that Act subject to any necessary modifications including the following;

(b)

any reference in those paragraphs to an agreement under paragraph 14(9) shall be construed as a reference to an agreement under sub-paragraph (6) above.”.