Finance Act 2004U.K.
This section has no associated Explanatory Memorandum
423.—(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”.
Commencement Information
I1Sch. 1 para. 423 in force at 1.4.2009, see art. 1(2)