40.—(1) Part 2 of Schedule 1 (index of expressions defined in this Act or ICTA) is amended as follows.
(2) Omit the entry for “General Commissioners”.
(3) Omit the entry for “Special Commissioners”.
(4) Following the entry for “transport voucher” insert—
“tribunal section 989 of ITA 2007”.
Commencement Information
I1Sch. 1 para. 340 in force at 1.4.2009, see art. 1(2)