SCHEDULE 1Consequential Amendments and Supplemental Provisions – Primary Legislation

Finance Act 2000

293.—(1) Schedule 15 (the corporate venturing scheme) is amended as follows.

(2) in paragraph 91—

(a)in sub-paragraph (4) for “Special Commissioners” substitute “tribunal”; and

(b)in sub-paragraph (5) for “Special Commissioners that they are” substitute “tribunal that it is”.

(3) In paragraph 92(2)(a) for “Special Commissioners” substitute “tribunal”.