SCHEDULE 1Consequential Amendments and Supplemental Provisions – Primary Legislation

Finance Act 2004I1427

1

Section 269 (appeal against decision on discharge of liability) is amended as follows.

2

Omit subsections (3) and (4).

3

In subsection (6) for “The Commissioners before whom an appeal under subsection (1)(a) is brought” substitute “On an appeal under subsection (1)(a) that is notified to the tribunal, the tribunal”.

4

In subsections (7) and (8)—

a

for “they consider” substitute “the tribunal considers”; and

b

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

5

In subsection (9) for “The Commissioners before whom an appeal under subsection (1)(b) is brought” substitute “On an appeal under subsection (1)(b) that is notified to the tribunal, the tribunal”.

6

In subsections (10) and (11)—

a

for “they consider” substitute “the tribunal considers”; and

b

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