Finance Act 2003U.K.
This section has no associated Explanatory Memorandum
382.—(1) Paragraph 24 is amended as follows.
(2) In sub-paragraph (1) for “General or Special Commissioners” substitute “tribunal”.
(3) For sub-paragraph (2) substitute—
“(2) Any such application is to be subject to the relevant provisions of Part 5 of the Taxes Management Act 1970 (see, in particular, section 48(2)(b) of that Act).”.
(4) In sub-paragraph (3)—
(a)for “Commissioners” substitute “tribunal”; and
(b)omit “they are”.
Commencement Information
I1Sch. 1 para. 382 in force at 1.4.2009, see art. 1(2)