SCHEDULE 1Consequential Amendments and Supplemental Provisions – Primary Legislation
Tax Credits Act 2002
319.
(1)
Paragraph 3 is amended as follows.
(2)
In the heading for “Commissioners” substitute “tribunal”.
(3)
In sub-paragraph (1) after “section 32(2)(a)” insert “before the tribunal”.
(4)
For sub-paragraph (2) substitute—
“(2)
The person liable to the penalty shall be a party to the proceedings.”.
(5)
After sub-paragraph (2) insert—
“(3)
“tribunal” is to be read in accordance with section 47C of the Taxes Management Act 1970.”.