Finance Act 2004U.K.
This section has no associated Explanatory Memorandum
424.—(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”.
Commencement Information
I1Sch. 1 para. 424 in force at 1.4.2009, see art. 1(2)