SCHEDULE 1Consequential Amendments and Supplemental Provisions – Primary Legislation
Income Tax (Earnings and Pensions) Act 2003I1345
1
Paragraph 41 (appeal against refusal of approval)172 is amended as follows.
2
In sub-paragraph (1) omit “to the Special Commissioners”.
3
In sub-paragraph (3)—
a
for “If the Special Commissioners allow the appeal, they may direct” substitute “If the appeal is notified to and allowed by the tribunal, the tribunal may direct”; and
b
for “Commissioners” substitute “tribunal”.