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SCHEDULE 1U.K.Consequential Amendments and Supplemental Provisions – Primary Legislation

Finance Act 2003U.K.

406.—(1) Paragraph 10 is amended as follows.

(2) In sub-paragraph (2)(b) for “General or Special Commissioner” substitute “tribunal”.

(3) In sub-paragraph (3)—

(a)for “A Commissioner” substitute “The tribunal”,

(b)omit “he is”.

Commencement Information

I1Sch. 1 para. 406 in force at 1.4.2009, see art. 1(2)