SCHEDULE 1Consequential Amendments and Supplemental Provisions – Primary Legislation
Finance Act 2004I1421
1
Section 67 (registration for gross payment: appeals) is amended as follows.
2
In subsection (1) omit “to the General Commissioners or, if the person so elects in the notice, to the Special Commissioners”.
3
In subsection (4)—
a
for “Commissioners” substitute “tribunal”; and
b
after “appeal” insert “that is notified to the tribunal”.
4
In subsection (5)—
a
in paragraph (b) for “Commissioners” substitute “tribunal”; and
b
in paragraph (c) for “appropriate court” substitute “Upper Tribunal or a court”.
5
Omit subsection (6).