Finance Act 2003U.K.
This section has no associated Explanatory Memorandum
377.—(1) Paragraph 15 is amended as follows.
(2) In sub-paragraph (3) omit “heard and”.
(3) In sub-paragraph (4)—
(a)for “the Commissioners” substitute “ that is notified to the tribunal, the tribunal”; and
(b)omit “to them” in both places.
(4) In sub-paragraph (5) for “Commissioners” substitute “tribunal”.
(5) For sub-paragraph (6) substitute—
“(6) Notwithstanding the provisions of sections 11 and 13 of the Tribunals, Courts and Enforcement Act 2007 the decision of the tribunal on an appeal under this paragraph is final.”.
Commencement Information
I1Sch. 1 para. 377 in force at 1.4.2009, see art. 1(2)