Finance Act 2004U.K.
This section has no associated Explanatory Memorandum
421.—(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).
Commencement Information
I1Sch. 1 para. 421 in force at 1.4.2009, see art. 1(2)