Finance Act 2003
This section has no associated Explanatory Memorandum
407.—(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”.