SCHEDULE 1Consequential Amendments and Supplemental Provisions – Primary Legislation
Finance Act 2004435
1
Paragraph 6 of Schedule 33 (overseas pension schemes: migrant member relief) is amended as follows.
2
Omit sub-paragraphs (3) and (4).
3
In sub-paragraph (6) for “The Commissioners before whom an appeal under this paragraph is brought” substitute “If an appeal under this paragraph is notified to the tribunal, the tribunal”.
4
In sub-paragraph (7) for “they decide” substitute “the tribunal decides” and for “they must” substitute “the tribunal must”.
5
In sub-paragraph (8)—
a
for “they decide” substitute “the tribunal decides”; and
b
omit “or any determination on, or in consequence of, a case stated.”.