SCHEDULE 1Consequential Amendments and Supplemental Provisions – Primary Legislation

Finance Act 2003I1407

1

Paragraph 11 is amended as follows.

2

In sub-paragraph (1) for “a Special Commissioner gives his consent” substitute “the tribunal gives consent”.

3

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

4

In sub-paragraph (5) for “Special Commissioners” substitute “tribunal”.