SCHEDULE 1Consequential Amendments and Supplemental Provisions – Primary Legislation
Capital Allowances Act 2001I1299
1
Section 563 (procedure for determining certain questions affecting two or more persons) is amended as follows.
2
Omit subsections (2) to (5).
3
For subsection (6) substitute—
6
An application for the tribunal to determine the question is to be subject to the relevant provisions of Part 5 of the Taxes Management Act 1970 (see, in particular, section 48(2)(b) of that Act), and each of the persons concerned is entitled to be a party to the proceedings on the application.