SCHEDULE 1Consequential Amendments and Supplemental Provisions – Primary Legislation
Finance Act 2003I1397
1
Paragraph 9 is amended as follows.
2
In sub-paragraph (3) omit “heard and”.
3
In sub-paragraph (4)—
a
for “the Commissioners” substitute “that is notified to the tribunal, the tribunal”; and
b
omit the words “to them” in both places.
4
In sub-paragraph (5) for “Commissioners” substitute “tribunal”.
5
For sub-paragraph (6) substitute—
6
Notwithstanding the provisions of sections 11 and 13 of the Tribunals, Courts and Enforcement Act 2007, the decision of the tribunal on an appeal under this paragraph is final.