SCHEDULE 1Consequential Amendments and Supplemental Provisions – Primary Legislation

Finance Act 2003

378.

(1)

Paragraph 19 is amended as follows.

(2)

In the heading for “Special Commissioners” substitute “the tribunal”.

(3)

In sub-paragraph (1) for “to the Special Commissioners for their determination” substitute “to the tribunal for determination”.

(4)

In sub-paragraph (2)—

(a)

omit paragraph (b); and

(b)

in paragraph (c) for “Special Commissioners” substitute “tribunal”.

(5)

Omit sub-paragraph (3).