SCHEDULE 1Consequential Amendments and Supplemental Provisions – Primary Legislation

Finance Act 2003I1402

1

Paragraph 2 is amended as follows.

2

In the heading for “General or Special Commissioner” substitute “the tribunal”.

3

In sub-paragraph (1) for “a General or Special Commissioner” substitute “the tribunal”.

4

In sub-paragraph (2) for “Commissioner” substitute “tribunal”.

5

Omit sub-paragraph (3) and the words after sub-paragraph (3).