Finance Act 2003U.K.
This section has no associated Explanatory Memorandum
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).
Commencement Information
I1Sch. 1 para. 378 in force at 1.4.2009, see art. 1(2)