SCHEDULE 1Consequential Amendments and Supplemental Provisions – Primary Legislation
Finance Act 2004I1424
1
Section 159 (appeal against decision to de-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 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”; and
b
omit “or any determination on, or in consequence of, a case stated”.