SCHEDULE 1 Consequential Amendments and Supplemental Provisions – Primary Legislation

Finance Act 2002

327.—(1) Schedule 18 (relief for community amateur sports clubs) is amended as follows.

(2) In paragraph 13—

(a) in sub-paragraph (1) omit “to the General Commissioners”;

(b) omit sub-paragraph (4); and

(c) in sub-paragraphs (5) and (6)—

(i) for “Commissioners” substitute “tribunal”; and

(ii) for “if they do not dismiss” substitute “if not dismissing”.