SCHEDULE 1Consequential Amendments and Supplemental Provisions – Primary Legislation
Income Tax (Earnings and Pensions) Act 2003I1353
1
Paragraph 48 (completion of enquiry: application for closure notice to be given)173 is amended as follows.
2
In sub-paragraph (1) after “made” insert “to the tribunal”.
3
Omit sub-paragraph (3).
4
For sub-paragraph (4) substitute—
4
Any such application is to be subject to the relevant provisions of Part 5 of TMA 1970 (see, in particular, section 48(2)(b) of that Act).
5
In sub-paragraph (5)—
a
for “Those Commissioners” substitute “The tribunal”; and
b
omit “they are”.