SCHEDULE 1Consequential Amendments and Supplemental Provisions – Primary Legislation
Taxes Management Act 1970I137
1
Section 57 (regulations about appeals)28 is amended as follows.
2
In subsection (1)—
a
for “The Board may make regulations” substitute “The Commissioners for Her Majesty’s Revenue and Customs may make regulations”;
b
in paragraph (b) for “to appear on” substitute “to be parties to”; and
c
in paragraph (e) for “an inspector or other officer of the Board” (in both places) substitute “an officer of Revenue and Customs”.
3
After subsection (1) insert—
1A
Regulations under this section may not make provision for the practice and procedure to be followed in the First-tier Tribunal or Upper Tribunal.
4
In subsection (3)—
a
omit paragraph (a); and
b
in paragraph (c) for “section 46B, 46C or 46D of this Act” substitute “section 46D of this Act or Tribunal Procedure Rules”.