Finance Act 2003
This section has no associated Explanatory Memorandum
411.—(1) Paragraph 5 is amended as follows.
(2) In sub-paragraph (1) for “lies to the General or Special Commissioners” substitute “may be made”.
(3) For sub-paragraph (3) substitute—
“(3) The notice of appeal must specify the grounds of appeal.”.
(4) In sub-paragraph (4)—
(a)for “the Commissioners” substitute “that is notified to the First-tier Tribunal, the tribunal”;
(b)omit “to them” in each place; and
(c)for “as they consider appropriate” substitute “as the First-tier Tribunal considers appropriate”.
(5) After sub-paragraph (4) insert—
“(5) The provisions of paragraphs 36A to 36I of Schedule 10 apply to appeals under this paragraph.”.