272.—(1) Section 13 (regulations with respect to appeals)(1) is amended as follows.
(2) In subsection (1) for “tax appeal Commissioners” substitute “tribunal”.
(3) In subsection (2)—
(a)omit paragraph (a)(i);
(b)in paragraph (a)(ii) for “tax appeal Commissioners” substitute “tribunal”;
(c)in paragraph (a)(iii) “for sections 56 and 56A (appeals from their decisions)” substitute “section 56 (payment of tax where there is a further appeal)”; and
(d)in paragraph (b) for “tax appeal Commissioners” substitute “tribunal”.
(4) Omit subsections (3) to (5).
Commencement Information
I1Sch. 1 para. 272 in force at 1.4.2009, see art. 1(2)
Section 13(1) was amended by S.I. 1999/678.