SCHEDULE 1Consequential Amendments and Supplemental Provisions – Primary Legislation

Finance Act 2004I1423

1

Section 156 (appeal against a decision not to register) is amended as follows.

2

Omit subsections (3) and (4).

3

In subsection (6) for “The Commissioners before whom an appeal under this section is brought” substitute “On an appeal under this section that is notified to the tribunal, the tribunal”.

4

In subsection (7)—

a

for “they decide” substitute “the tribunal decides”; and

b

for “they must” substitute “the tribunal must”.

5

In subsection (8)—

a

for “they decide” substitute “the tribunal decides”;

b

for “Commissioners determine” substitute “tribunal determines”; and

c

omit “or any determination on, or in consequence of, a case stated”.