SCHEDULE 1Consequential Amendments and Supplemental Provisions – Primary Legislation
Capital Allowances Act 2001I1301
1
Paragraph 91 of Schedule 3 (disposal of oil licences) is amended as follows.
2
In sub-paragraph (5)—
a
for “the Special Commissioners are” substitute “the tribunal is”; and
b
for “they” substitute “the tribunal”.
3
For sub-paragraph (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.