SCHEDULE 1Consequential Amendments and Supplemental Provisions – Primary Legislation

Finance Act 2003

386.

(1)

Paragraph 35 is amended as follows.

(2)

Omit sub-paragraph (2).

(3)

In sub-paragraph (3)—

(a)

at the beginning insert “If”;

(b)

after “self-assessment” insert “is”; and

(c)

for “shall not be heard and determined” substitute “none of the steps mentioned in paragraph 36A(2)(a) to (c) may be taken in relation to the appeal”.