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”.