SCHEDULE 1Consequential Amendments and Supplemental Provisions – Primary Legislation
Finance Act 2004I1428
1
Section 271 (liability of scheme administrator) is amended as follows.
2
Omit subsections (8) and (10).
3
In subsection (11) 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 (12)—
a
for “they decide” substitute “the tribunal decides”; and
b
for “they must” substitute “the tribunal must”.
5
In subsection (13)—
a
for “they decide” substitute “the tribunal decides”; and
b
omit “or any determination on, or in consequence of, a case stated”.