258.—(1) Paragraph 31A(1) is amended as follows.
(2) In the heading for “Special Commissioners” substitute “ the tribunal”.
(3) In sub-paragraph (1) for “Special Commissioners” substitute “tribunal” and omit “their”.
(4) In sub-paragraph (2)—
(a)omit paragraph (b); and
(b)in paragraph (c) for “Special Commissioners” substitute “tribunal”.
(5) Omit sub-paragraph (3).
Commencement Information
I1Sch. 1 para. 258 in force at 1.4.2009, see art. 1(2)
Paragraphs 31A to 31D inserted by section 88 and paragraph 7 of Schedule 29 to the Finance Act 2001 and amended by paragraph 68 of Schedule 4 to the Commissioners for Revenue and Customs Act 2005.