SCHEDULE 1Consequential Amendments and Supplemental Provisions – Primary Legislation

Finance Act 1998

258.

(1)

Paragraph 31A145 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).