SCHEDULE 1Consequential Amendments and Supplemental Provisions – Primary Legislation

Taxes Management Act 1970

31.

(1)

Section 50 (procedure)25 is amended as follows.

(2)

In subsection (6) for the words before paragraph (a) substitute—

“(6)

If, on an appeal notified to the tribunal, the tribunal decides—”.

(3)

In subsection (7) for “If, on an appeal, it appears to the Commissioners” substitute “If, on an appeal notified to the tribunal, the tribunal decides”.

(4)

In subsection (7A)—

(a)

for “If, on an appeal, it appears to the Commissioners” substitute “If, on an appeal notified to the tribunal, the tribunal decides”, and

(b)

for “appears to them” substitute “the tribunal decides is”.

(5)

In subsection (8)—

(a)

after “appeal” (in each place) insert “notified to the tribunal”,

(b)

for “it appears to the Commissioners” substitute “the tribunal decides”,

(c)

for “they may” substitute “the tribunal may”.

(6)

After subsection (9) add—

“(10)

Where an appeal is notified to the tribunal, the decision of the tribunal on the appeal is final and conclusive.

(11)

But subsection (10) is subject to—

(a)

sections 9 to 14 of the TCEA 2007,

(b)

Tribunal Procedure Rules, and

(c)

the Taxes Acts.”.