Finance Act 2003U.K.
This section has no associated Explanatory Memorandum
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”.
Commencement Information
I1Sch. 1 para. 386 in force at 1.4.2009, see art. 1(2)