SCHEDULE 1Consequential Amendments and Supplemental Provisions – Primary Legislation

Finance Act 2004I1434

1

Section 318(1) (interpretation of Part 7)179 is amended as follows.

2

Omit the definition of “the Special Commissioners”.

3

After the definition of “tax” insert—

  • “tribunal” means the First-tier tribunal, or where determined by or under Tribunal Procedure Rules, the Upper Tribunal.